Results 1 to 10 of about 20,748,416 (291)

The incremental information content of AC 201 inflation-adjusted data

open access: yesSouth African Journal of Business Management, 1986
In this article an attempt is made to examine the extent to which inflation-adjusted income figures (derived from AC 201 data) contain information not included in the historic figures currently reported.
D. P. Du Plessis   +2 more
doaj   +5 more sources

The Incremental Information Content of Capital Expenditures [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2006
This study examines whether capital expenditures provide value relevant information which is incremental to that of current earnings. Models in accounting or capital expenditures yield information about a firm's future earnings that is not captured by ...
Mohammad Esmaeel Fadaie Nejad   +1 more
doaj   +1 more source

Generative Self-Attention for Adaptive Real-Time Traffic Event Detection in Next-Generation Intelligent Transportation Systems [PDF]

open access: yesSensors
Event detection on real-time traffic data is crucial for transportation systems, enhancing safety in autonomous systems and the resilience of urban mobility infrastructure.
Sakshi Verma   +4 more
doaj   +2 more sources

Economic value-added (EVA) myths and realities: evidence from the Indian manufacturing sector [PDF]

open access: yesIIM Ranchi Journal of Management Studies, 2023
Purpose – The main aim of this paper is to examine the claim that economic value added (EVA) advocates its superiority over the traditional accounting-based financial performance measures, i.e.
Jasvir S. Sura   +2 more
doaj   +1 more source

The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2013
Performance evaluation is a process which helps shareholders to make decisions of optimal investment. So the present study investigates the economic value added of relative and additive information content toward traditional criteria, shareholder salary ...
Asadi Asadi   +2 more
doaj   +1 more source

Incremental Validity between the Wartegg and Rorschach tests (R-PAS) [PDF]

open access: yesPaidéia (Ribeirão Preto), 2021
Incremental validity indicates how much a measure can add prevision to a criterion, more than what can be previewed by other sources of data. In other words, it means how an instrument can complement and aid on information comprehension derived from ...
Fernando Pessotto, Ricardo Primi
doaj   +1 more source

The incremental information content of earnings, working capital from operations, and cash flows [PDF]

open access: yesManagement Science Letters, 2015
This paper presents an empirical study to determine the effects of different factors including present profit, depreciation, working capital, operating cash flow and other accruals on future earnings stability.
Simin Banifatemi Kashi   +2 more
doaj   +1 more source

Analysis on an Auto Increment Detection System of Chinese Disaster Weibo Text [PDF]

open access: yesJournal of Universal Computer Science, 2021
With the rapid development of Internet information technology, the advantages of social media in terms of speed, content, form, and effect of communication are becoming increasingly significant.
Hua Bai   +4 more
doaj   +3 more sources

Incremental Information Content of Cash Flow and Earnings in the Iranian Capital Market

open access: yesInternational Journal of Industrial Distribution and Business, 2014
Leila Asgari   +2 more
exaly   +2 more sources

Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2016
The purpose of this paper is to investigate the explanatory power of value-based performance measurement models, compared with traditional accounting performance measures, in explaining stock market return in Tehran Stock Exchange.
M. M. Naderi Nooreyni, F. Hashemnia
doaj   +1 more source

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