The International journal of digital accounting research -- V. 04, (2004)

Permanent URI for this collectionhttps://hdl.handle.net/10272/1474

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Now showing 1 - 6 of 6

The use of machine learning algorithms for the study of business profitability : a new approach based on preferences
(Universidad de Huelva, 2004) Andrés, Javier de; Lorca, Pedro; Bahamonde, Antonio
In recent years, researchers in the Field of Artificial Intelligence have developed a learning technique, namely, preference learning, that is suitable to be used for economic analysis. The present research empirically tests one of these models, which consists of a combination of LACE and RFE algorithms. The problem of forecasting the profitability of Spanish companies upon the basis of a set of financial ratios is used as a benchmark. The model provides forecasted rankings, which are a kind of information that is more useful for the economic analysts than the forecasted class memberships that traditional machine learning techniques provide.
The role of sophisticated accounting system in strategy management
(Universidad de Huelva, 2004) Naranjo Gil, David
Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships are explored using data collected from 112 CEOs in 218 hospitals in Spain. The findings provide support of an indirect effect of sophisticated accounting information system on performance, acting through a prospector strategy.
Reporting standards for statistical purposes : the experience of Banco de Portugal
(Universidad de Huelva, 2004) Costa e Silva, Ana; Brites Ramos, Margarida
Banco de Portugal (BdP) produces statistics to allow an in-depth understanding of the Portuguese economical situation and to comply with international requirements. With this purpose, the BdP collects high amounts of detailed data from a wide array of institutions, much of which derives from their accounting systems. The quality of this process is improved through the use of standard means of reporting. After providing a brief history of the reporting standards utilized by the BdP over time, we look into how XML allowed a great improvement over preceding standards. Finally, we identify an area within the BdP¿s reporting standards that needs improvement, that by non-financial corporations, and elaborate on how an XBRL-based reporting standard might best be implemented in Portugal. Given the increasing level of accounting internationalisation, the question can hardly be kept within national boundaries, so our favoured approach is inserted into a European and a Global strategy.
Mining textual contents of financial report
(Universidad de Huelva, 2004) Kloptchenko, Antonina; Magnusson, Camilla; Back, Barbro
The message, stylistic focus, language and readability of financial reports are good indicators of the perspectives and developments of any company. These indicators can guide companies' decision makers to more efficient actions in the dynamic business environment. In this paper, we have studied the language and contents of quarterly financial reports using automated linguistic and text mining methods. We aim at comparing the results from linguistic analysis of quarterly reports by means of collocational networks and the results obtained from text mining analysis of quarterly report by means of the prototype matching. We perform the study on the quarterly reports from three leading companies in the telecommunications sector. Our results are somewhat controversial: some of the reports from the companies have as their closest matches the reports with similar collocational networks and some do not have.
Impacts of the implementation of ERP systems on cash management : the redesign of treasury processes
(Universidad de Huelva, 2004) Escobar, Bernabé; Cullen, John; González, José María
The aim of this paper is to analyze aspects of organizational change induced by using process reengineering to implement new information technology (specifically an ERP system) on treasury department and its processes. Based on an intensive case study, the paper explores the changes in the treasury department of a large Spanish Electricity Company that implemented the SAP R/3 system. The results suggest that change had important repercussions on the technological, organizational and human dimensions of the treasury department. Evidence is also provided of the inter-relationship between these different dimensions.
Development of a prototype public file repository for XBRL documents : challenges and opportunities
(Universidad de Huelva, 2004) Prichard, Janet J.; Roohani, Saeed
Within the past few years, companies have begun publishing financial reports in an XML-based open-standard file format called XBRL. Providing easy public access to XBRL formatted data of company disclosures would provide investors, analysts, and accounting researchers the data in a highly flexible and usable format. EDGAR currently provides public access to the U.S. Securities and Exchange Commission's required filings for publicly traded companies. Currently, EDGAR filings must be in either ASCII, HTML, and in some select cases, XML format. Though EDGAR has recently started to provide XBRL formatted data to the public for a limited number of companies, their primary distribution method remains in traditional file formats including plain text files, PDF, and GIF. Regardless of difficulties with XBRL specification versioning and customized taxonomies, XBRL data aggregators have yet to address any simple mechanism to retrieve XBRL documents. The purpose of this paper is to discuss a prototype public file repository for XBRL documents and present challenges and opportunities of having this public file repository. Also, in response to an anticipated demand for XBRL documents for the purpose of more frequent reporting and auditing of financial information, we compare two approaches of public access to XBRL documents on the web: file repository and file registry.

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