نتایج جستجو برای: financial reporting competitive ness
تعداد نتایج: 322025 فیلتر نتایج به سال:
Bankruptcy prediction is a major issue in classification of companies. Since bankruptcy is extremely costly, investors, owners, managers, creditors, and government agencies are interested in evaluating the financial status of companies. This study tried to predict bankruptcy among companies registered in Tehran Stock Exchange (Iran) by designing imperialist competitive algorithm and genetic alg...
This paper proposes a framework for audited financial reporting that is intended to address major perceived limitations in current quality reporting principles. The paper thus addresses the potential decoupling problem between financial statement audits and what is being audited identified by Power (1997). Using an extended risk model, the framework not only identifies principles of quality fin...
As more regulatory reporting requirements for equity-linked insurance move towards dependence on stochastic approaches, insurance companies are experiencing increasing difficulty with detailed forecasting and more accurate risk assessment based on Monte Carlo simulations. While there is vast literature on pricing and valuations of various equity-linked insurance products, very few has focused o...
Credit reporting systems are an important ingredient for financial markets. These systems are based upon the unique identification of borrowers, which is enabled if a compulsory identification system exists in a country. We present evidence derived from difference-in-difference analyses on the impact of the interplay of credit reporting and identification systems on financial access and interme...
investigating the effect of accruals quality and disclosure quality on labor investment inefficiency
information asymmetry and conflicts of interest between management and shareholders lead to the phenomenon of moral hazard. moral hazard means that the managers may make some decisions (e.g. investment decisions) that do not meet the interests of shareholders. inefficient investment decisions include over or under-investment in firms’ labor and utilize the non-optimal number of human resources ...
This paper describes the framework of the institutional relationship between financial reporting and taxation in Japan and discusses how the relationship contributes corporate governance from viewpoints of reduction of some kinds of costs concerning tax compliance and political processes and both honest financial reporting and tax filing, in Japan. It has been criticized that the connection bet...
Considering the nature of tourism, which working in it demands competing with all tour and travel agencies in the world, it is vital for travel agencies to achieve competitive advantage if they want to attract international tourists. In one hand, emergence of internet dramatically has changed competitive-ness advantage acquisition, and on the other hand, tourism industry is highly dependent to ...
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