Jones model

Ebok "Advances in credit risk modelling and corporate bankruptcy prediction" provides a thorough compendium of the different modelling approaches available in the field, including several new techniques that extend the horizons of future research and practice. This practical and empirically-based approach makes the book an ideal resource for all those concerned with credit risk and corporate bankruptcy, including academics, practitioners and regulators.

310p tuongnhuoclan 28-11-2023 7 3   Download

Continued part 1, part 2 of ebook "The Routledge companion to financial accounting theory" provides readers with contents including: valuation models - an issue of accounting theory; earnings management - implications and controversies; agency theory - usefulness and implications for financial accounting; disclosure and the cost of capital - a survey of the theoretical literature;...

303p mocthanhdao0210 19-11-2023 8 5   Download

The purpose of this study is to examine the effect of financial factors on earnings management of Food and beverage companies listed on Vietnam stock exchange. The study is based on a panel data of 60 food and beverage listed enterprises over the period from 2008 to 2020. In addition, the Modified Jones model (1995) is used to provide more accurate and reliable information about earnings management behavior of these firms.

6p vipierre 02-10-2023 8 3   Download

The results showed that Foreign ownership, Managerial ownership are factors curbing EM activities while State ownership, Major ownership did not show any relationship with EM. Some other control variables such as Duality, Debt ratio and Financial Performance positively effect on EM. In conclusion, the results will have contributions for referencing while Vietnam is on the way restructuring ownership structure, improving its stock market.

13p huyetthienthan 23-11-2021 19 4   Download

Chapter 3 - Managing ethics and diversity. The main goals of this chapter are to: Illustrate how ethics help managers determine the right way to behave when dealing with different stakeholder groups, explain why managers should behave ethically and strive to create ethical organizational cultures, appreciate the increasing diversity of the workforce and of the organizational environment,...

15p lovebychance04 20-05-2021 23 2   Download

Chapter 5 - Decision making, learning, creativity, and entrepreneurship. The learning objectives for this chapter include: Understand the nature of managerial decision making, differentiate between programmed and nonprogrammed decisions, and explain why nonprogrammed decision making is a complex, uncertain process; describe the six steps that managers should take to make the best decisions, and explain how cognitive biases can lead managers to make poor decisions;...

15p lovebychance04 20-05-2021 18 1   Download

Chapter 10 - Leaders and leadership. The main goals of this chapter are to: Explain what leadership is, when leaders are effective and ineffective, and the sources of power that enable managers to be effective leaders; identify the traits that show the strongest relationship to leadership, the behaviors leaders engage in, and the limitations of the trait and behavioral models of leadership; describe what transformational leadership is, and explain how managers can engage in it;...

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In present paper, we will present the theory of elastic deformation for binary interstitial alloys with FCC structure at zero pressure and under pressure builded by the SMM. Then, we apply this theory to study the elastic deformation of interstitial alloy AgC by combining the Mie-Lennard-Jones pair potential [14] and the Morse pair potential.

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Different models contained graphene layer are studied via molecular dynamics simulation. Models are heated up from 50K to 8000K via Tersoff and Lennard-Jones potentials to have an entire picture about the evolution of graphene layer in the models upon heating. Various thermodynamic quantities, structural characteristics, and the occurrence of liquidlike atoms are studied, such as, the total energy per atom, the heat capacity per atom, the radial distribution functions, and the appearance of liquid atoms upon heating. The phase transition exhibits the first order.

12p nguyenxuankha_bevandan 14-08-2020 19 1   Download

The research result showed that there are two factors affected by Modified Jones Model based on earnings management behavior with significance level 0.05.

6p chauchaungayxua7 12-08-2020 18 1   Download

This paper used an ex post facto design to analyze sample of 3600 firm-years. The authors draw heavily from Jones model in estimating normal accrual, which was compared with actual total accrual to determine both upward and downward discretionary accrual behavior of potential outgoing managers and the new board leaders.

16p cleopatrahuynh 01-06-2020 14 1   Download

This study aimed to investigate the impact of the characteristics of the board of directors represented by size of board of directors, financial experience, and board of directors’ meetings on earnings management measured by Jones' modified model. The study also aimed to find out the impact of ownership concentration on the relationship between the board of directors’ characteristics combined and the earnings management in Jordanian industrial companies listed on Amman Stock Exchange.

10p tozontozon 25-04-2020 8 1   Download

This article tries to explore earnings management of Taiwanese banking industry. It adjusts the Shen (2008) Model to measure loan loss provision earnings management of banks, and following Jones Model (1991) and Dechow Model (1995) reclassifies non-discretionary and discretionary items to detect accrued earnings management of banks. The empirical results show that banks downward earnings are different to pre-reclassifying discretionary earnings management, and banks employ loan loss provision earnings management upward earnings.

13p trinhthamhodang2 21-01-2020 11 0   Download

This paper analyzes the fit of the modified Jones model in identifying profit adjustment of 54 companies listed on the Ho Chi Minh City Stock Exchange (HOSE) in the accounting year of 2010. The research results show that the Modified Jones model is not effective in identifying profit adjustment of the enterprises listed on HOSE because of the coefficient measuring the fit of the model (R2 = 3.8%).

8p danhnguyentuongvi27 19-12-2018 42 3   Download

(bq) part 1 book "macroeconomics" has contents: introduction to macroeconomics, measuring the macroeconomy, a model of production, the solow growth model, growth and ideas, the great recession - a first look, an introduction to the short run,...and other contents.

334p bautroibinhyen23 02-04-2017 40 4   Download

(bq) part 2 book "macroeconomics" has contents: monetary policy and the phillips curve, the government and the macroeconomy, international trade, exchange rates and international finance, parting thoughts, the great recession and the short run model,...and other contents.

307p bautroibinhyen23 02-04-2017 37 4   Download

“ A Developer’s Guide to Data Modeling for SQL Server explains the concepts and practice of data modeling with a clarity that makes the technology accessible to anyone building databases and data-driven applications. “Eric Johnson and Joshua Jones combine a deep understanding of the science of data modeling with the art that comes with years of experience. If you’re new to data modeling, or find the need to brush up on its concepts, this book is for you.” —Peter Varhol, Executive Editor, Redmond Magazine ...

299p ringphone 06-05-2013 77 11   Download

WebGL is a new web technology that brings hardware-accelerated 3D graphics to the browser without requiring the user to install additional soft ware. As WebGL is based on OpenGL and brings in a new concept of 3D graphics programming to web development, it may seem unfamiliar to even experienced web developers. Packed with many examples, this book shows how WebGL can be easy to learn despite its unfriendly appearance. Each chapter addresses one of the important aspects of 3D graphics programming and presents different alternatives for its implementation.

49p namde04 04-05-2013 82 4   Download

We propose a semantics for locative expressions such as near Jones or west of Denver, an important subsystem for NLP applications. Locative expressions denote regions of space, and serve as arguments to predicates, locating objects and events spatially. Since simple locatives occupy argument positions, they do NOT participate in scope ambiguities m pace one common view, which sees locatives as logical operators.

9p bungio_1 03-05-2013 50 1   Download

A linguistically motivated approach to indexing, that is the provision of descriptive terms for texts of any kind, is presented and illustrated. The approach is designed to achieve good, i.e. accurate and flexible, indexing by identifying index term sources in the meaning representations built by a powerful general purpose analyser, and providing a range of text expressions constituting semantic and syntactic variants for each term concept.

4p bungio_1 03-05-2013 52 1   Download