33 articles for “Financial Report”

Research ArticleOpen accessPhrase in the titleThe Impact of Information System Quality on the Organizational Effectiveness and the Financial Reporting QualityA. B. M. Yasir Arafat, Sultana Akter, Mohammad Jonaed Kabir et al.The purpose of this research is to assess the contribution of information system quality to organizational effectiveness and financial reporting quality prepared by commercial banks in Bangladesh. For this purpose, a survey is conducted to gather information from 240 people by purposefully sampling method about their experiences in information system quality, the effectiveness of their organization, and the financial reporting … …Journal of Computer Science, Vol. 20, Issue 12 · 24 Nov 2024 · 4,629 accessesView PDF Cite

Research ArticleOpen accessPhrase in the titleMeasuring Investors' Reaction to the Adoption of International Financial Reporting Standards in Greece, Using a Market-Based ModelAthanasios Vazakidis, Stergios AthianosProblem statement: The aim of this study is to highlight the main differences between International Accounting Standards and Greek accounting, The sample constituted by 90 randomly selected Greek companies which are listed in Athens Stock Exchange were scrutinized concerning the differences in financial figures which have been appeared due to the adoption of IFRS. Approach: The use of capital asset … …American Journal of Economics and Business Administration, Vol. 2, Issue 1 · 31 Mar 2010 · 7,538 accessesView PDF Cite

Research ArticleOpen accessIn the keywordsConservatism and Value Relevance: Evidence from the European Financial SectorPanayotis Manganaris, Jordan Floropoulos, Irini SmaragdiProblem statement: We examine the levels of conservatism and value relevance existent in the financial sectors of three code-law European countries (Germany, France and Greece) and one common-law European country (UK). We investigate (a) whether conservatism exists during the last decade (1999-2008), (b) whether its level has changed over this period and (c) the impact of conservatism on the value … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 7 Apr 2011 · 6,604 accessesView PDF Cite

Research ArticleOpen accessIn the keywordsOther Post Employment Benefits-The Other Elephant in the RoomCatherine PlanteThe governments of the fifty states of the United States have made promises to past and present employees regarding retirement benefits-predominately pensions and healthcare coverage. The issues surrounding the pension obligations made to these employees have been well examined but the obligations due to promises of healthcare coverage have not received as much attention. There is great variance among the … …American Journal of Economics and Business Administration, Vol. 4, Issue 2 · 28 Apr 2012 · 7,473 accessesView PDF Cite

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 PDF Cite

Research ArticleOpen accessIn the abstractComparison of Multiple Linear Regression and Neural Network Models in Bank Performance Prediction in BotswanaHassan Kablay, Victor GumboBank performance is critical to the banking sector and the economy as a whole. In this study, Multiple Linear Regression (MLR) technique and feed forward Neural Network (NN) are used to predict the performance of 11 banks in Botswana. Return on Assets (RoA) is used as the dependent variable, while management quality, credit risk, liquidity, financial leverage and capital adequacy … …Journal of Mathematics and Statistics, Vol. 17, Issue 1 · 10 Jan 2022 · 6,465 accessesView PDF Cite

Research ArticleOpen accessIn the abstractAn Investigation into Information Security Threats from Insiders and how to Mitigate them: A Case Study of Zambian Public SectorMelissa K. Chinyemba, Jackson PhiriInsider attacks are security breaches posed by an existing or former organizational stakeholder with unrestricted access rights to the resources who, with or without intent, compromises the confidentiality, integrity and availability of organizational data. Zambian public organizations are vulnerable to insider attacks due to a number of factors that include; technology complexity, understaffing, financial gains, lack of security policies and … …Journal of Computer Science, Vol. 14, Issue 10 · 29 Oct 2018 · 8,249 accessesView PDF Cite

EditorialOpen accessIn the abstractChasing the Fat Demon: Fat Chance, Buddy?David L. Katz, Joachim Storsberg, Christian SchmidtScience is an interesting profession. At times, one could get caught up in his or her own world of thoughts, perception, far away from reality, sometimes referred to as the proverbial ivory tower (Lederberg, 1972). Science for the sake of science is, per se, not without merit, with our fragmented understanding of a given issue providing ample justification for experimentation … …American Journal of Immunology, Vol. 13, Issue 2 · 29 May 2017 · 8,134 accessesView PDF Cite

Research ArticleOpen accessIn the abstractSocial Isolation and Suicidal Ideation Among University Students in Enugu State, Nigeria: A Qualitative PerspectiveCollins Chukwunonso EzeaUniversity students face growing mental health challenges, yet social isolation as a contributor to suicidal ideation remains understudied in Nigeria, particularly from the perspectives of students themselves. Understanding how isolation influences suicidal thinking is essential for designing context-sensitive interventions within Nigerian higher education environments. Despite a global rise in suicide among young adults, existing literature remains largely Western-centric, offering limited … …Journal of Social Sciences, Vol. 21, Issue 1 · 23 Dec 2025 · 3,430 accessesView PDF Cite

Research ArticleOpen accessIn the abstractA Study on Factors Influencing MBA Decision After Bachelor’s Using Hybrid Model Combining ANN With Principal Component AnalysisKittipol Wisaeng, Benchalak MuangmeesriThis study comprehensively examines the complex relationship between various individual characteristics and individuals’ expectations after obtaining a bachelor’s degree, particularly in determining whether to pursue a Master of Business Administration (MBA). Utilizing a well structured, hypothesized framework, we examine several key variables directly influencing this critical decision-making process. The examined variables include, but are not limited to, demographic information, academic … …Journal of Computer Science, Vol. 21, Issue 9 · 13 Oct 2025 · 2,242 accessesView PDF Cite