Ausgabe 9/2023
Special Issue: Finance and Accounting in the Age of Digitalization
Inhalt (8 Artikel)
Open Access
Editorial
Recent trends in the digitalization of finance and accounting
Wolfgang Breuer, Andreas Knetsch
Open Access
Original Paper
Policy making in the financial industry: A framework for regulatory impact analysis using textual analysis
Benjamin Clapham, Micha Bender, Jens Lausen, Peter Gomber
Open Access
Original Paper
Signaling in the Market for Security Tokens
Julia Kreppmeier, Ralf Laschinger
Open Access
Original Paper
Understanding the determinants of bond excess returns using explainable AI
Lars Beckmann, Jörn Debener, Johannes Kriebel
Open Access
Original Paper
Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms
Moritz Schneider, Rolf Brühl
Open Access
Original Paper
Forecasting accuracy of machine learning and linear regression: evidence from the secondary CAT bond market
Tobias Götze, Marc Gürtler, Eileen Witowski
Open Access
Original Paper
Nonlinear relationships in bankruptcy prediction and their effect on the profitability of bankruptcy prediction models
Christian Lohmann, Steffen Möllenhoff, Thorsten Ohliger
Open Access
Original Paper
Algorithm aversion in delegated investing
Maximilian Germann, Christoph Merkle