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Applying the CAMEL model to assess performance of commercial banks: empirical evidence from Vietnam [PDF]

open access: yesBanks and Bank Systems, 2020
The paper aims to investigate the impact of CAMEL components on the financial performance of commercial banks in Vietnam. Three econometric models are built using four CAMEL’s crucial indicators as independent variables (capital adequacy, asset quality ...
Anh Huu Nguyen   +2 more
doaj   +1 more source

Auditing radicalization pathways on YouTube [PDF]

open access: yesFAT*, 2019
Non-profits, as well as the media, have hypothesized the existence of a radicalization pipeline on YouTube, claiming that users systematically progress towards more extreme content on the platform.
Manoel Horta Ribeiro   +4 more
semanticscholar   +1 more source

Business rescue practices in South Africa: An explorative view

open access: yesJournal of Economic and Financial Sciences, 2018
Business rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a seemingly low rate of success of the current business rescue regime (at just 15% as at June 2016). This article seeks to
Talira Naidoo, Adnan Patel, Nirupa Padia
doaj   +1 more source

Slovak Audit Firms and their Membership in a Network [PDF]

open access: yesSHS Web of Conferences, 2021
Statutory audit in Slovakia is performed by statutory auditors or audit firms. Many of the audit firms are members of the globally operating audit networks. Membership in a network imposes certain rights and duties for audit firms.
Domaracká Denisa, Antalová Renáta
doaj   +1 more source

The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy

open access: yesEconomies, 2022
The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam.
Pham Quoc Thuan   +6 more
doaj   +1 more source

Oversight roles and governance responsibilities of the Treasury in South Africa under the Public Finance Management Act [PDF]

open access: yesAccounting and Financial Control
Type of the article: Research Article The study examined the effectiveness of the South African National Treasury’s oversight responsibilities under the Public Finance Management Act, motivated by widespread public sector failures linked to corruption ...
Malerotho Thomas Mphahlele   +2 more
doaj   +1 more source

An audit evidence planning model for the public sector

open access: yesJournal of Economic and Financial Sciences, 2018
Orientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements.   Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement regarding the
Marian Mentz, Karin Barac, Elza Odendaal
doaj   +1 more source

Two-Dimensional Exponential Sparse Discriminant Local Preserving Projections

open access: yesMathematics, 2023
The two-dimensional discriminant locally preserved projections (2DDLPP) algorithm adds a between-class weighted matrix and a within-class weighted matrix into the objective function of the two-dimensional locally preserved projections (2DLPP) algorithm ...
Minghua Wan   +3 more
doaj   +1 more source

The ability of trust to influence GDP per capita [PDF]

open access: yesProblems and Perspectives in Management, 2020
The article explores social capital and its impact on economic development. This paper aims to analyze the role of trust in the process of growth and economic development.
Dmytro Zakharov   +4 more
doaj   +1 more source

Data verification of nationwide clinical quality registries

open access: yesBJS Open, 2019
Background Clinical auditing is an emerging instrument for quality assessment and improvement. Moreover, clinical registries facilitate medical research as they provide ‘real world’ data. It is important that entered data are robust and reliable. The aim
L. R. van der Werf   +5 more
doaj   +1 more source

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