{"id":"https://openalex.org/W2777086832","doi":"https://doi.org/10.1108/lht-11-2016-0130","title":"Human behavior analysis under financial information science","display_name":"Human behavior analysis under financial information science","publication_year":2017,"publication_date":"2017-12-20","ids":{"openalex":"https://openalex.org/W2777086832","doi":"https://doi.org/10.1108/lht-11-2016-0130","mag":"2777086832"},"language":"en","primary_location":{"id":"doi:10.1108/lht-11-2016-0130","is_oa":false,"landing_page_url":"https://doi.org/10.1108/lht-11-2016-0130","pdf_url":null,"source":{"id":"https://openalex.org/S143568823","display_name":"Library Hi Tech","issn_l":"0737-8831","issn":["0737-8831","2054-166X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Library Hi Tech","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111484558","display_name":"Feng Jui Hsu","orcid":null},"institutions":[{"id":"https://openalex.org/I131948415","display_name":"National Taichung University of Science and Technology","ror":"https://ror.org/05bgcav40","country_code":"TW","type":"education","lineage":["https://openalex.org/I131948415"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Feng Jui Hsu","raw_affiliation_strings":["Department of Insurance and Finance, National Taichung University of Science and Technology, Taichung, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Insurance and Finance, National Taichung University of Science and Technology, Taichung, Taiwan","institution_ids":["https://openalex.org/I131948415"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100773473","display_name":"Yu\u2010Cheng Chen","orcid":"https://orcid.org/0000-0003-1696-4667"},"institutions":[{"id":"https://openalex.org/I131948415","display_name":"National Taichung University of Science and Technology","ror":"https://ror.org/05bgcav40","country_code":"TW","type":"education","lineage":["https://openalex.org/I131948415"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Yu-Cheng Chen","raw_affiliation_strings":["Department of Insurance and Finance, National Taichung University of Science and Technology, Taichung, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Insurance and Finance, National Taichung University of Science and Technology, Taichung, Taiwan","institution_ids":["https://openalex.org/I131948415"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I131948415"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.26474432,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"36","issue":"4","first_page":"685","last_page":"704"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9993000030517578,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9993000030517578,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9817000031471252,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"Corporate social responsibility","score":0.8611912131309509},{"id":"https://openalex.org/keywords/accrual","display_name":"Accrual","score":0.8251742124557495},{"id":"https://openalex.org/keywords/earnings-management","display_name":"Earnings management","score":0.6457844376564026},{"id":"https://openalex.org/keywords/earnings","display_name":"Earnings","score":0.6451637744903564},{"id":"https://openalex.org/keywords/proxy","display_name":"Proxy (statistics)","score":0.6323418021202087},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6312704682350159},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6070905327796936},{"id":"https://openalex.org/keywords/originality","display_name":"Originality","score":0.4642786383628845},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.10493475198745728},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.1022275984287262},{"id":"https://openalex.org/keywords/public-relations","display_name":"Public relations","score":0.08015033602714539}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8611912131309509},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8251742124557495},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.6457844376564026},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6451637744903564},{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.6323418021202087},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6312704682350159},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6070905327796936},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.4642786383628845},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.10493475198745728},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1022275984287262},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.08015033602714539},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/lht-11-2016-0130","is_oa":false,"landing_page_url":"https://doi.org/10.1108/lht-11-2016-0130","pdf_url":null,"source":{"id":"https://openalex.org/S143568823","display_name":"Library Hi Tech","issn_l":"0737-8831","issn":["0737-8831","2054-166X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Library Hi Tech","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.5899999737739563}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":83,"referenced_works":["https://openalex.org/W75195750","https://openalex.org/W206890942","https://openalex.org/W622421318","https://openalex.org/W636970153","https://openalex.org/W1494124194","https://openalex.org/W1497723707","https://openalex.org/W1505745067","https://openalex.org/W1542750054","https://openalex.org/W1548156481","https://openalex.org/W1866912521","https://openalex.org/W1887819992","https://openalex.org/W1907255468","https://openalex.org/W1920202584","https://openalex.org/W1980073692","https://openalex.org/W1986187321","https://openalex.org/W1992383387","https://openalex.org/W2003492867","https://openalex.org/W2003750184","https://openalex.org/W2004430730","https://openalex.org/W2006658985","https://openalex.org/W2012828121","https://openalex.org/W2029675704","https://openalex.org/W2035656346","https://openalex.org/W2040142279","https://openalex.org/W2042060819","https://openalex.org/W2047155746","https://openalex.org/W2048219031","https://openalex.org/W2054750458","https://openalex.org/W2054932736","https://openalex.org/W2055549572","https://openalex.org/W2057285392","https://openalex.org/W2057921431","https://openalex.org/W2072230298","https://openalex.org/W2074531150","https://openalex.org/W2075288496","https://openalex.org/W2076480217","https://openalex.org/W2083793764","https://openalex.org/W2084300553","https://openalex.org/W2092161003","https://openalex.org/W2113430743","https://openalex.org/W2118260386","https://openalex.org/W2120084007","https://openalex.org/W2121075139","https://openalex.org/W2121949732","https://openalex.org/W2128264241","https://openalex.org/W2131136597","https://openalex.org/W2132523504","https://openalex.org/W2137317336","https://openalex.org/W2142242808","https://openalex.org/W2146181949","https://openalex.org/W2146200864","https://openalex.org/W2147363709","https://openalex.org/W2150610109","https://openalex.org/W2177095438","https://openalex.org/W2322872268","https://openalex.org/W2333930280","https://openalex.org/W2493849050","https://openalex.org/W3023181463","https://openalex.org/W3121178376","https://openalex.org/W3121247709","https://openalex.org/W3121296121","https://openalex.org/W3122220309","https://openalex.org/W3122389139","https://openalex.org/W3122489987","https://openalex.org/W3122892353","https://openalex.org/W3123227524","https://openalex.org/W3123829749","https://openalex.org/W3123843928","https://openalex.org/W3124328575","https://openalex.org/W3124365414","https://openalex.org/W3124397182","https://openalex.org/W3124412876","https://openalex.org/W3124716277","https://openalex.org/W3124804620","https://openalex.org/W3125170781","https://openalex.org/W3125250305","https://openalex.org/W3125677029","https://openalex.org/W3125688476","https://openalex.org/W3125843505","https://openalex.org/W3125944002","https://openalex.org/W3126077960","https://openalex.org/W3126081180","https://openalex.org/W6616102336"],"related_works":["https://openalex.org/W2773837064","https://openalex.org/W2040125617","https://openalex.org/W1937783556","https://openalex.org/W2613256765","https://openalex.org/W3123163885","https://openalex.org/W2576150530","https://openalex.org/W4210379776","https://openalex.org/W4200587371","https://openalex.org/W3158727669","https://openalex.org/W3091961715"],"abstract_inverted_index":{"Purpose":[0],"The":[1,28,59,105],"purpose":[2],"of":[3,65,93,115,132,151,155,185],"this":[4],"paper":[5],"is":[6,128],"to":[7,37,51,71,194,210,225],"investigate":[8],"the":[9,31,79,149,152,183,186,203,216],"relationships":[10],"among":[11],"corporate":[12],"social":[13],"responsibility":[14],"(CSR),":[15],"analyst":[16,116],"forecast":[17,117],"accuracy":[18],"and":[19,42,82,97,189,223,233,239],"firms\u2019":[20,229],"earnings":[21,145,157,197,230,234],"management":[22,146,158],"behavior":[23,154,232],"using":[24],"US-based":[25],"firms.":[26,103],"Design/methodology/approach":[27],"authors":[29,60,106,204],"use":[30],"Kinder,":[32],"Lydenberg,":[33],"Domini":[34],"(KLD)":[35],"database":[36],"construct":[38],"CSR":[39,57,98,126,139,165,237],"performance":[40,127,140,238],"scores":[41],"divide":[43],"all":[44],"firms":[45,111,136,171,193],"into":[46],"ten":[47],"groups":[48],"from":[49,69],"high":[50,109,169,191],"low":[52,121],"as":[53],"a":[54,91,129],"proxy":[55],"for":[56,74,84,101,175,206,221],"performance.":[58],"obtained":[61],"an":[62],"initial":[63],"sample":[64],"33,364":[66],"firm-year":[67,95],"observations":[68,96],"1991":[70],"2012.":[72],"Filtering":[73],"records":[75],"which":[76],"exist":[77],"in":[78,86,163,242],"KLD,":[80],"Compustat,":[81],"Center":[83],"Research":[85],"Security":[87],"Prices":[88],"databases":[89],"lefts":[90],"total":[92],"16,807":[94],"evaluation":[99],"reports":[100],"5,896":[102],"Findings":[104],"find":[107],"that":[108,125,168],"CSR-score":[110,122,170,192],"have":[112,141,218],"lower":[113,143],"rates":[114],"error":[118],"than":[119],"their":[120],"counterparts,":[123],"suggesting":[124,167],"useful":[130],"means":[131],"forecasting":[133],"earnings.":[134],"Furthermore,":[135],"with":[137,182],"better":[138,164,195],"significantly":[142,162],"accrual-based":[144,176],"behavior.":[147,198],"However,":[148],"level":[150],"manipulation":[153,231],"real":[156],"(REM)":[159],"activities":[160],"increased":[161],"firms,":[166],"substituted":[172],"REM":[173,178],"methods":[174,179],"methods.":[177],"are":[180],"consistent":[181],"stipulations":[184],"Sarbanes-Oxley":[187],"Act":[188],"allow":[190],"manipulate":[196],"These":[199],"results":[200],"hold":[201],"after":[202],"control":[205],"various":[207],"factors":[208],"related":[209],"firm":[211],"financial":[212,240,243],"characteristics.":[213],"Originality/value":[214],"Overall,":[215],"findings":[217],"important":[219],"implications":[220],"investors":[222],"regulators":[224],"more":[226],"easily":[227],"assess":[228],"stability":[235],"under":[236],"information":[241],"markets.":[244]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}
