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24 results for “Earnings”
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Research ArticleOpen accessEvery word in the titleDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,682 accessesView PDFCite
Research ArticleOpen accessIn the keywordsCritical Elements of Foreign Currency Translation: A Worldwide Informational and Accounting ProblemPaul E. HoltThe purpose of this study is to describe and clarify the foreign currency translation problem and to suggest normative criteria by which various methodologies can be tested. The translation problem is presented as a set of four critical questions: (1) whether translation should be done, (2) what numbers to use to translate foreign currency accounts into the reporting currency, (3) … …American Journal of Economics and Business Administration, Vol. 5, Issue 2 · 27 Nov 2013 · 7,497 accessesView PDFCite
Research ArticleOpen accessIn the keywordsEfficiency in the California Real Estate Labor MarketDirk YandellProblem statement: This research explores the extent of market efficiency in the real estate labor market. Given a common commission rate, areas with high average home prices will generate higher agent income per home sold. If markets are efficient with few barriers to entry, additional agents per capita would be expected in high-priced areas, but each home sale would represent … …American Journal of Economics and Business Administration, Vol. 3, Issue 4 · 12 Dec 2011 · 6,977 accessesView PDFCite
Research ArticleOpen accessIn the keywordsEquity Valuation with the Use of MultiplesStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Equity valuation with the use of multiples is widely used by academics and practitioners concerning its functionality. This study aims to explore the sensitivity of three multiples in terms of bias. Approach: The three multiples under consideration are the Price-To-Sales (P/S) multiple, the Price-To-Book value of equity (P/B) multiple and the Price-To-Earnings (P/E) multiple using both current and … …American Journal of Applied Sciences, Vol. 9, Issue 1 · 5 Nov 2011 · 7,747 accessesView PDFCite
Research ArticleOpen accessIn the keywordsThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDFCite
Research ArticleOpen accessIn the keywordsCapital Structure and Corporate Performance in Nigeria Petroleum Industry: Panel Data AnalysisDare Funso David, Sola OlorunfemiProblem statement: The actual impact of capital structure on corporate performance in Nigeria has been a major problem among researchers that has not been resolved. Approach: The study looks at the impact of capital structure on corporate performance in the Nigerian Petroleum Industry. Results: The study employed panel data analysis by using Fixed-effect estimation, Random-effect estimation and Maximum likelihood estimation. … …Journal of Mathematics and Statistics, Vol. 6, Issue 2 · 30 Jun 2010 · 10,336 accessesView PDFCite
Research ArticleOpen accessIn the keywordsInformation Provided by Accrual and Cash Flow Measures in Determining Firms’ Performance: Malaysian EvidenceNorita Mohd Nasir, Shamsul Nahar AbdullahAccrual and cash flow measures have been argued to be able to evaluate firms’ performance, although the results are inconclusive throughout countries and time. This study examined the accrual and cash flow measures independently and jointly among Malaysian firms. The study predicted that the low cash flow subgroups (high income to cash flow firms) would show better results in operating, … …American Journal of Applied Sciences, Vol. 1, Issue 2 · 30 Jun 2004 · 7,327 accessesView PDFCite
Research ArticleOpen accessIn the abstractAspect Based Sentiment Analysis Using Self-Attention Based LSTM Model with Word EmbeddingVimalkumar B. Vaghela, ZishanHaider Y. Noorani, Kalpesh Patel et al.Sentiment analysis is in advance more attention for research due to incremental convention in affairs of state, online marketing and social networking. Users afford their opinions for exacting object as reviews. Analysts categorize these reviews into prejudiced information. Consequently sentiment pulling out is the development of take out human awareness from amorphous text reviews. Extracted sentiment will assist to recognize … …Journal of Computer Science, Vol. 20, Issue 10 · 29 Jul 2024 · 6,512 accessesView PDFCite
Research ArticleOpen accessIn the abstractEffect of Animal Manure Application Rates on Soil Moisture Conservation at, Somali Regional State, EthiopiaTekilil WoldeThe Ethiopian economy is mainly agrarian. It employs 85% of the population and contributes 45% of the gross domestic product and 90% of the national export earnings but agriculture in Ethiopia is dominated by rainfed farming with low productivity specially dry land part of the country like Somali region. As a result, crops have severe moisture stress through their growth … …American Journal of Agricultural and Biological Sciences, Vol. 14, Issue 1 · 15 Aug 2019 · 7,744 accessesView PDFCite
Research ArticleOpen accessIn the abstractContributions to the Stirling Engine StudyFlorian Ion Tiberiu PetrescuIn the process of transforming thermal energy into mechanical work, among the known thermal machines, the Stirling engine is the one that can achieve the highest yield (theoretically up to the maximum yield of the Carnot cycle), although in practice it is reduced by the properties of gas and materials used such as friction coefficient, thermal conductivity, melting point, breaking … …American Journal of Engineering and Applied Sciences, Vol. 11, Issue 4 · 22 Nov 2018 · 10,172 accessesView PDFCite