in this research, role of accruals in elaboration of quality of earning of the companies accepted in mumbai stock exchange has been studied and relationship between quality of earning through accruals and its constituents and abnormal stock return has been studied. the studied sample includes 35 companies in group a of mumbai stock exchange in 2009-2013.fordata analysisandhypothesistesting mult...

intellectual capital is set of knowledge-based assets that belongs to an organization and will add value to key organizational stakeholders and this leads to a better competitive situation. the objective of this research is to investigate the relationship between intellectual capital and companies' performance in iran during 1382-1387 using lisrel software. earning per share, return on equ...

The purpose of this study is to identify and analyze (1) the ownership structure, which consists institutional ownership, managerial concentration on earning management in capital market; (2) Jones Model Modified Model's moderation structure earnings market. This used a population 40 research from various articles as many 26 that passed selection data with criteria. Data analysis techniques use...

This dissertation consists of two essays. The first essay provides a rational explanation of the mysterious earnings discontinuity phenomenon. It also develops two new empirical predictions which are supported by the empirical tests. The second essay identifies conditions under which leading indicator variables discourage long-term investment. Essay 1: Discontinuity in Earnings Distribution: A ...

The empirical relationship between income and longevity has been addressed by a large number of studies, but most were confined to men. For the first time we analyze a large data set from the German public pension scheme on women who died between 1994 and 2005, employing both non-parametric and parametric methods. We find that the relationship between earnings and life expectancy is similar for...

In industrial machine learning pipelines, data often arrive in parts. Particularly in the case of deep neural networks, it may be too expensive to train the model from scratch each time, so one would rather use a previously learned model and the new data to improve performance. However, deep neural networks are prone to getting stuck in a suboptimal solution when trained on only new data as com...

We introduce a refinement of the persistence diagram, graded diagram. It is Möbius inversion rank function, which obtained from function using unary numeral system. Both diagrams and are integer-valued functions on Cartesian plane. Whereas diagram takes non-negative values, values 0, 1, or $$-1$$ . The sum show that positive negative points in kth correspond to local maxima minima, respectively...

This paper estimates the short-and-medium-run effects of participating in a subsidized vocational training program aimed at improving labor market outcomes of women residing in low-income households in a developing country. We combine pre-intervention data with two rounds of post-intervention data from a field experiment to quantify the short-and-medium-run effects of the program. In the short-...

The Center for Community Alternatives (CCA) operates an array of programs that primarily serve students whose parents are incarcerated. The authors explore outreach and programmatic approaches and discuss the benefits of a holistic, multifaceted, open approach to identifying, assessing, and meeting the needs of adolescent children of incarcerated parents. The article concludes with policy recom...

This paper divulges the long term relationship among earning, investment and dividends from 2000 to 2011. Empirical evidence was collected to explore the Modigliani and miller theory of dividend irrelevance. Data was collected from all the sectors but it was ensured that firms did not have negative data of earnings as it is earnings which are either transformed into investment or dividends. Mul...