Results 21 to 30 of about 1,766,485 (324)

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

open access: yes, 2012
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
core   +1 more source

The Effect of Green Accounting and Green Intellectual Capital on Profitability

open access: yesJurnal Akuntansi
Profitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital.
Meily Surianti   +1 more
doaj   +1 more source

The role of accounting in the German financial system [PDF]

open access: yes, 2003
This chapter analyzes the role of financial accounting in the German financial system. It starts from the common perception that German accounting is rather "uninformative".
Leuz, Christian, Wüstemann, Jens
core   +1 more source

The Impact of Firm Characteristics on the Relationship between Working Capital Financing and Financial Performance [PDF]

open access: yesتحقیقات مالی
ObjectiveThe main purpose of this research is to examine the relationship between working capital financing and financial performance, emphasizing the role of company characteristics, in companies listed on the Tehran Stock Exchange.
Taher Porkavosh   +1 more
doaj   +1 more source

Value Identification and Its Creation Mechanism of Digital Transformation at Enterprises

open access: yesIEEE Access
The survey highlights that most enterprise digital transformation (DT) projects failed to reach the expected outcomes. This is often due to a limited understanding of DT’s value and its creation mechanism (VM).
Shuifang Li   +6 more
doaj   +1 more source

An analysis of the tax implications of prospecting expenditure incurred by junior exploration companies in South Africa

open access: yesJournal of Economic and Financial Sciences, 2013
One of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies.
Joline Sturdy, Christo Cronjé
doaj   +1 more source

Key Factors in the Success of Virtualization of Teaching in Spanish Universities During the COVID-19 Pandemic

open access: yesJournal of New Approaches in Educational Research, 2022
The virtualization of university teaching in Spain caused by the pandemic was a success, but the urgent nature of the transition from face-to-face teaching to online teaching meant that some peculiarities that should have been taken into account were ...
Alfonso Infante-Moro   +2 more
doaj   +1 more source

Screening for lung cancer: A systematic review of overdiagnosis and its implications

open access: yesMolecular Oncology, EarlyView.
Low‐dose computed tomography (CT) screening for lung cancer may increase overdiagnosis compared to no screening, though the risk is likely low versus chest X‐ray. Our review of 8 trials (84 660 participants) shows added costs. Further research with strict adherence to modern nodule management strategies may help determine the extent to which ...
Fiorella Karina Fernández‐Sáenz   +12 more
wiley   +1 more source

Intein‐based modular chimeric antigen receptor platform for specific CD19/CD20 co‐targeting

open access: yesMolecular Oncology, EarlyView.
CARtein is a modular CAR platform that uses split inteins to splice antigen‐recognition modules onto a universal signaling backbone, enabling precise, scarless assembly without re‐engineering signaling domains. Deployed here against CD19 and CD20 in B‐cell malignancies, the design supports flexible multi‐antigen targeting to boost T‐cell activation and
Pablo Gonzalez‐Garcia   +9 more
wiley   +1 more source

Financial Accounting Classification of Cryptocurrency [PDF]

open access: yes, 2019
Currently, a large range of opinions exists regarding the appropriate classification and regulation of cryptocurrency. From the legal perspective, some suggest that cryptocurrency investments are too speculative. As a result of this, it is suggested that
Foy, Jonathan
core   +1 more source

Home - About - Disclaimer - Privacy