Results 21 to 30 of about 23,366 (192)

Applying Benford’s law to detect earnings management

Journal of Economics and Management, 2023
– This paper analyzes the role of Benford’s law in the detection of earnings management in Poland. Previous research that uses Benford’s law does not split the sample into a fraud and a control group; however, this method is used in logistic regression ...
Sylwestrzak Marek
doaj   +1 more source

Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland

International Journal of Management and Economics, 2022
The paper aims to assess the International Financial Reporting Standard (IFRS) 16 “Leases” impact on the lessees’ financial situation. The study was conducted on the financial data for 2018–2019 of 494 companies listed on the Warsaw Stock Exchange using ...
Białek-Jaworska Anna, Dobroszek Justyna, Szatkowska Paulina   +2 more
doaj   +1 more source

Three-dimensional flow of Newtonian and Boger fluids in square-square contractions [PDF]

, 2009
The flow of a Newtonian fluid and a Boger fluid through sudden square–square contractions was investigated experimentally aiming to characterize the flow and provide quantitative data for benchmarking in a complex three-dimensional flow.
Alves, M.A., Coelho, P.M., Oliveira, Monica, Sousa, P.C.   +3 more
core   +1 more source

Accrual-based and cash-based earnings management in Algeria: substitution or complementary

Croatian Review of Economic, Business and Social Statistics, 2022
Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt
Bilal Kimouche
doaj   +1 more source

Do ex-bureaucrats on boards improve efficiency in intellectual capital? Evidence from an emerging country

Borsa Istanbul Review, 2023
Relying on the resource dependence theory, this study investigates the effect on intellectual capital efficiency and its components of having board members who are former bureaucrats, using a sample of banks in Turkiye.
Murat Ocak, Tamanna Dalwai, Vildan Evrim Altuk-Ozturk, Emrah Arioglu, Yasir Shahab, Ali Kablan   +5 more
doaj   +1 more source

Use of Recycled Coarse Aggregate for M40 Grade Concrete

Journal of Building Pathology and Rehabilitation, 2023
Abstract Decreasing natural resources of coarse & fine aggregates and growing issues with trash management assistance the beneficiation of trash materials. The quality and uniformity of the recycled aggregate and the concrete generated from it are clearly influenced by the degree of processing and the original concrete's quality, according ...
Niranjan Singh, Ashish Gupta
openaire   +1 more source

Out-of-pocket spending and financial burden among low income adults after Medicaid expansions in the United States: quasi-experimental difference-in-difference study. [PDF]

, 2020
OBJECTIVE:To examine the association between expansion of the Medicaid program under the Affordable Care Act and changes in healthcare spending among low income adults during the first four years of the policy implementation (2014-17).
Gotanda, Hiroshi, Jha, Ashish K, Kominski, Gerald F, Tsugawa, Yusuke   +3 more
core  

P-Process Nucleosynthesis inside Supernova-Driven Supercritical Accretion Disks [PDF]

, 2002
We investigate p-process nucleosynthesis in a supercritical accretion disk around a compact object of 1.4 M_solar, using the self-similar solution of an optically thick advection dominated flow. Supercritical accretion is expected to occur in a supernova
Arnould M., Belloni T., Chiosi C., Costa V., Douvion T., Fujimoto S., Hashimoto M., Kenzo Arai, Koike O., Kroupta P., Masa‐aki Hashimoto, Muller E., Osamu Koike, Prantzos N., Prantzos N., Rayet M., Rayet M., Rayet M., Ryuichi Matsuba, Shin‐ichirou Fujimoto, Spyromilio J., Spyromilio J.   +21 more
core   +2 more sources

Qualidade de biodiesel de soja, mamona e blendas durante armazenamento

Revista Verde de Agroecologia e Desenvolvimento Sustentável, 2016
Objetivou-se monitorar o armazenamento dos biodieseis provenientes da transesterificação homogênea alcalina do óleo de soja e mamona via rota metílica, avaliando a indução oxidativa pela norma EN14112 e pelo método PetroOxy durante o período de 120 dias,
Marco Aurélio R. Melo, Everton Vieira da Silva, Guiseppe C. Vasconcelos, Eduardo H. S. Vasconcelos, Antonio Gouveia de Souza   +4 more
doaj   +1 more source

The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Journal of Economics and Management, 2021
Aim/purpose – This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to
Morawska Izabela
doaj   +1 more source