5 results for “Earnings Quality”

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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 PDF Cite

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 PDF Cite

Research ArticleOpen accessIn the abstractThe 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 PDF Cite

Research ArticleOpen accessIn the abstractOptimization of Temperature Level to Enhance Worker Performance in Automotive IndustryA. R. Ismail, M. Y.M. Yusof, N. K. Makhtar et al.Problem statement: Production of automotive parts is among the largest contributor to economic earnings in Malaysia. The dominant work involve in producing automotive part were manual assembly process. Where it is definitely used a manpower capability. Thus the quality of the product heavily depends on worker’s comfort in the working condition. Temperature is one of the environmental factors that give … …American Journal of Applied Sciences, Vol. 7, Issue 3 · 31 Mar 2010 · 7,335 accessesView PDF Cite

Research ArticleOpen accessIn the abstractDeterminants of Poster Reputation on Internet Stock Message BoardsYing ZhangProblem statement: I investigate the determinants of poster reputation in a user-rewarding reputation system on Thelion!WallStreetPit stock message board. My empirical analyses deal with two hypotheses: First, is a poster’s reputation affected by his/her characteristics at the time the message was posted? Second, is reputation also associated with the characteristics of the stock to which the message refers? Approach: To … …American Journal of Economics and Business Administration, Vol. 1, Issue 2 · 30 Jun 2009 · 7,664 accessesView PDF Cite