The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [PDF]
مطالعات تجربی حسابداری مالی, 2004 In order to examine information content of three performance measures of CVA, OP, OCF, we pose two questions as follows: 1. Does Cash Value Added (CVA) explain annual stock return variations better than Operating Profit (OP) and Operating Cash Flow (OCF)?
Iraj Noravesh, Mehdi Heidari
doaj
A System for Converting and Recovering Texts Managed as Structured Information
Scientific Reports, 2022 This paper introduces a system that incorporates several strategies based on scientific models of how the brain records and recovers memories. Methodologically, an incremental prototyping approach has been applied to develop a satisfactory architecture ...
Edgardo Samuel Barraza Verdesoto +2 more
doaj +1 more source
Evaluating Prosodic Processing for Incremental Speech Synthesis [PDF]
, 2012 Baumann T, Schlangen D. Evaluating Prosodic Processing for Incremental Speech Synthesis.
Schlangen, David +4 more
core +1 more source
Information Content of Earnings Managements: Implications on Growth and Value Companies
Journal of Accounting and Finance in Emerging Economies, 2016 Objective: The purpose of this study is to investigate the pattern of earnings management on growth and value companies in Indonesia. This study predicts that earnings management has information contents.
Windu Mulyasari +2 more
doaj +1 more source
Simplified numerical approach for incremental sheet metal forming process [PDF]
, 2014 The current work presents a finite element approach for numerical simulation of the incremental sheet metal forming (ISF) process, called here ‘‘ISF-SAM’’ (for ISF-Simplified Analysis Modelling).
BATOZ, Jean-Louis +4 more
core +1 more source
JMIR mHealth and uHealth, 2020 BackgroundMobile health (mHealth) approaches offer potentially affordable ways to support the care of HIV-infected patients in overstretched health care systems.
Chen, Yilin +6 more
doaj +1 more source
A formal approach to building incremental and hierarchical information and logical models
Модернизация, инновация, развитие, 2016 This article provides a formalized approach to building incremental and hierarchical information and logical models of scientific-technological and socio-economic forecasts.
N. Komkov, A. Lazarev
doaj +1 more source
Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [PDF]
مجله دانش حسابداری, 2011 The operating performance of a firm is not directly observable. The earlier researches have shown that criteria such as accounting earnings and cash flows are representatives of unobservable aspects of operating performance.
Ahmad Khodami Pour, Azadeh Esmaeili
doaj +1 more source
Informational content of key audit matters and financial analysts’ forecasts
Revista Contabilidade & Finanças, 2022 The aim of this article was to analyze the relationship between the informational content of the key audit matters (KAMs) reported in the Independent Audit Report (IAR) and financial analysts’ forecasts for the companies listed on the B3 S.A.
Lauren Dal Bem Venturini +3 more
doaj +2 more sources