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...

Economic development in today is very fast, this can be seen from the changes that are happening now, these impact of economic globalization which none other than trade liberalization and free market investment, as a result likely to occur competition tight, so strong party high purchasing power will dominate become winner vice versa, weak with low automatically excluded scope passive audience ...

Performance evaluation of any financial institution is extremely important to look after the health and prospect institution. In many research performance analysis banks, several ratio parameters are used mostly in statistical analysis. Designing effective comprehensive model for process matters banking sector complex due multiple criteria parameters, uncertain nature. This paper presents a con...

Now, an attempt is made in this paper to examine the determinants of profitability Indian public sector banks during period 2010-11 2021-22. For purpose, a sample 12 listed NSE & BSE has been taken. Multiple Linear Regression Analysis used investigate impact independent variables such as bank’s asset size (Size), capital adequacy ratio (CAR), cost income (CTI), net non-performing assets (NP...

Identifying fraudulent financial statements is important in open innovation to help users analyze and make investment decisions. It also helps be aware of the occurrence fraud by considering associated pattern. This study aimed find patterns ratios from on Stock Exchange Thailand using discretization frequent pattern growth (FP-Growth) association rule mining patterns. We found nine related sta...

The study focusing to examine how the Debt Equity Ratio, Current Company Size influence Return on Assets ratio with Net Profit Margin as a moderating variable. This has pharmaceutical companies listed Indonesia Stock Exchange for period 2015-2021 population. research data is secondary an observation of 7 years. Purposive sampling used method determining sample, where from all Pharmacheutical 8 ...

The profitability of banks depends upon a number of factors including existing business conditions, bank size, efficiency of operations, leverage (volume of deposits to equity capital), and the extent of competition among banks. Overall bank profitability and some determinants of profitability can be measured by using a number of operating ratios as rate of return on capital, rate of return on ...

Social Security benefits are the most important component of the income of a large fraction of older Americans. A significant fraction of persons approach the end of life with few financial assets and no home equity, relying almost entirely on Social Security benefits for support. Whether persons reach late-life with positive non-annuity wealth depends importantly on health, which is quite pers...

This study aims to determine the internal factors that can affect profitability of Bank Panin Dubai Syariah. The dependent variable used in this is which proxied by Return on Assets. Meanwhile, independent variables are Capital Adequacy Ratio, Non Performing Financing, Financing Deposit and Operating Income Costs. data were obtained from publication quarterly financial reports Sharia for period...

This study examines the effect of regulatory policy on efficiency under prudential framework among banks listed in the Iranian Securities and Exchange Organization over the period 2003 to 2015. Arellano-Bond estimation method has been patronized to investigate the effect of regulatory policies on efficiency. Results indicate that regulatory policy indicator indexing reserve requirement on inves...