Call for Papers: Finance and Accounting in the Age of Digitalization, JBE Special Issue

Editors:

Wolfgang Breuer, Professor, School of Business and Economics, RTWH Aachen University
Andreas Knetsch, Assistant Professor, School of Business and Economics, RTWH Aachen University

Aim of the Special Issue:

We are actively soliciting contributions investigating new trends in finance and accounting research
and practice spurred by digitalization.

The process of digitalization offers new business opportunities in the financial and accounting industry,
produces quantities of data yet unknown, and makes the computing power available to perform ever
increasingly demanding analyses. These trends have long begun to change the world of finance and
accounting as well as the approaches of researchers investigating it.

New technologies like cryptocurrencies or blockchain have started to disrupt the financial system.
Digital services, like peer‐to‐peer lending, equity crowdfunding, or digital payment and trading
systems, increasingly facilitate intermediary processes without relying on traditional banks. Services
like digital advisory or social investing platforms are about to replace financial experts to an ever larger
extent. Communities on social media platforms are increasingly affecting financial markets.

The vast amounts of data produced by digitized financial and accounting services and processes as well
as newly available levels of computing power have led to new approaches for practitioners and
researchers to tackle long‐known issues. New data sources are being analyzed. One example is the
increasingly popular practice of automatically examining the qualitative information in textual
documents. Machine learning algorithms provide new methods to specify increasingly accurate models
for asset pricing, detection of accounting fraud, bankruptcy prediction, and many other tasks.

We cordially invite submissions which either investigate new digital financial services and processes in
the financial and accounting industry or employ research approaches based on data or methods which
have been unlocked in the “age of digitalization”. As partially indicated above, topics may include, but
are not limited to,

• cryptocurrencies and the blockchain,
• digital payment and trading systems,
• digital advisory,
• peer‐to‐peer lending,
• equity crowdfunding,
• textual analysis in finance and accounting,
• machine learning in finance and accounting,
• ...

Theoretical and empirical papers with a clear quantitative focus are particularly welcome. Empirical
papers should be based on theoretically derived hypotheses and state‐of‐the‐art hypotheses testing.
Papers must be written in English and must not contain any reference to the identity of the authors.

Please submit an abstract of about 1,000 words to Diese E-Mail-Adresse ist vor Spambots geschützt! Zur Anzeige muss JavaScript eingeschaltet sein!‐aachen.de by
10/31/2021. The authors of selected abstracts will be invited to submit a full paper by 04/30/2022.
They must not have not been published previously. Submitted papers will be double‐blind peer reviewed
and may be published in a special issue of the Journal of Business Economics in the second
half of 2023. Author guidelines are available at: http://www.springer.com/11573.

Market Microstructure Database Xetra

Market Microstructure Database Xetra

Der Lehrstuhl für Finanzierung der Universität Mannheim hat gemeinsam mit dem Center for Financial Studies in Kooperation mit der Deutschen Börse AG und gefördert durch die DFG eine Microstructure-Datenbank erstellt, die tägliche Daten aus Xetra für alle im CDAX enthaltenen Aktien und den Zeitraum 1999 bis 2013 enthält. Zu den enthaltenen Variablen gehören etwa quotierte und effektive Geld-Brief-Spannen und viele andere. Diese Datenbank ist für Forscher und ausschliesslich für Forschungszwecke kostenlos verfügbar, wobei aber ein formelles Prozedere einzuhalten ist. Das zum Download bereitgestellte pdf-Dokument enthält nähere Informationen.

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