Recent years have seen developments in distributed ledger technologies, such as blockchain, that led to significant growth the number and type of digital assets available. In this article we review current practice small firms globally reporting on their financial statements. We then assess potential treatments under GAAP, namely intangibles, inventory or instruments. Finally, provide policy ad...

Ürünlerin küçük veya büyük coğrafî alanlarda veyahut küresel çapta dolaşımı gereksinimiyle doğru orantılı olarak varlığını devam ettirmiş olan lojistik, sanayi devrimleriyle birlikte hem teorik teknik anlamda gelişmeye etmiştir. Günümüzde bir tedarik zincirinin her yerinde yer alan lojistik faaliyetlerin teknolojiden en az üretim kadar etkilendiği görülmekte olup; endüstri 4.0 kavramıyla artık ...

this paper analyzes the relationship between capital structure and earning management. for analyzing we use 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of managemen...

the main purpose of this paper is prediction of tse corporate financial bankruptcy using artificial neural networks. the mean values of key ratios reported in past bankruptcy studies were selected for neural network inputs (working capital to total assets, net income to total assets, total debt to total assets, current assets to current liabilities, quick assets to current liabilities). the neu...

This study examines whether participation in Individual Development Accounts (IDAs) leads to a significant growth in assets beyond saving in the IDA accounts. Using a longitudinal experimental research design for low-income IDA participants, we test for impacts on five measures of assets: liquid assets, other financial assets, total financial assets, real assets, and total assets. Results show ...