Results 21 to 30 of about 481,932 (322)

DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019
The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable.
Malikhatun Dayyanah, Dhini Suryandari
doaj   +1 more source

The Effects of Beneish’s M-Score Model and Financial Ratio Analyis on Fraudulent Financial Statement Indications [PDF]

open access: yesE3S Web of Conferences, 2023
The aim of this research was to collect empirical evidence on the effects of Beneish’s M-Score Model that was calculated using the eight formulas that come with it and of financial ratio analysis based on the indicators financial leverage, profitability,
Lumadi Kezia Aviel   +1 more
doaj   +1 more source

Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2023
Before the Finance Act 2019, multinationals exploited the absence of thin capitalization rule in Nigeria, resulting in the government's loss of tax revenue.
Ifeoma Osamor   +2 more
doaj   +1 more source

Leveraging Non-Targeted Metabolite Profiling via Statistical Genomics

open access: yesPLoS ONE, 2013
One of the challenges of systems biology is to integrate multiple sources of data in order to build a cohesive view of the system of study. Here we describe the mass spectrometry based profiling of maize kernels, a model system for genomic studies and a cornerstone of the agroeconomy. Using a network analysis, we can include 97.5% of the 8,710 features
Miaoqing Shen   +6 more
openaire   +4 more sources

Leveraged ETF Options Implied Volatility Paradox: A Statistical Study [PDF]

open access: yesSSRN Electronic Journal, 2016
In this paper, we study the statistical properties of the moneyness scaling transformation by Leung and Sircar (2015). This transformation adjusts the moneyness coordinate of the implied volatility smile in an attempt to remove the discrepancy between the IV smiles for levered and unlevered ETF options.
Härdle, Wolfgang Karl   +2 more
openaire   +2 more sources

PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DAN FINANCIAL LEVERAGE PADA BANK SYARIAH DI YOGYAKARTA

open access: yesal-Uqud: Journal of Islamic Economics, 2018
Sharia banks show a dynamic role in the economy in Yogyakarta. The purpose of this study is to see the impact Capital Structure on Profitability and Financial Leverage in syariah bank Yogyakarta.
Chaidir Iswanaji
doaj   +1 more source

THE EFFECT OF FIRM SPECIFIC CHARACTERISTICS ON FINANCIAL LEVERAGE OF QUOTED DIVERSIFIED COMPANIES IN NIGERIA

open access: yesMalaysian Management Journal, 2020
Financial leverage decision by firm continues to attract interest from managers, analysts, researchers, scholars as well as policymakers because of its implications for the firm and its stakeholders. This paper investigates how the complexity of business,
Umar Farouk Abdulkarim   +3 more
doaj   +1 more source

SUPER: Towards the Use of Social Sensors for Security Assessments and Proactive Management of Emergencies [PDF]

open access: yes, 2015
Social media statistics during recent disasters (e.g. the 20 million tweets relating to 'Sandy' storm and the sharing of related photos in Instagram at a rate of 10/sec) suggest that the understanding and management of real-world events by civil ...
Kaltenbrunner, Andreas   +6 more
core   +1 more source

Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Tekstil dan Garment di Bursa Efek Indonesia Periode 2013-2017

open access: yesAkuntansi Dewantara, 2020
The purpose of this research is to analyze the effect of profitability, company size, and leverage. The population in this study is a textile and garment manufacturing company totaling 18 (eighteen) companies.
Hanifah Nuraini Hadiesti
doaj   +1 more source

A New Era of Learning: Considerations for ChatGPT as a Tool to Enhance Statistics and Data Science Education

open access: yesJournal of Statistics and Data Science Education, 2023
ChatGPT is one of many generative artificial intelligence (AI) tools that has emerged recently, creating controversy in the education community with concerns about its potential to be used for plagiarism and to undermine students’ ability to think ...
Amanda R. Ellis, Emily Slade
doaj   +1 more source

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