The Boston Schoolyard Initiative (BSI) is a policy effort to rebuild school yards in Boston through innovative citywide public-private partnerships. At the center of the initiative is a commitment to engage multiple stakeholders and utilize a bottom-up planning process to encourage meaningful change. Based on a case study of BSI, this article develops a framework to understand and analyze how d...

Fraudulent financial reporting is a big issue not only for investors but also other stakeholders. This research uses two popular fraud detection models by Beneish (1997, 1999a) and Dechow et al. (2011). The main goal of this paper to compare the precision these prediction in statements Iranian companies. Firstly, we try identify statistical description related first fourth quartiles models. The...

The asymptotic distribution of an M-estimator is studied when the underlying distribution is discrete. Asymptotic normality is shown to hold quite generally within the assumed parametric family. When the specification of the model is inexact, however, it is demonstrated that an M-estimator with a non-smooth score function, e.g. a Huber estimator, has a non-normal limiting distribution at certai...

It is vital to examine the performance of listed companies, especially tourism sector that was believed be highly impacted during Covid-19 pandemic. What more if companies are suspected corporate fraud. Hence, purpose this study determine impact fraudulent activities on Malaysian from 2017 2020 based sample 81 firm-year observations. The period partitioned until 2019 and in 2020. Beneish model ...