We examine how the criteria for choosing estimation samples (peer firms) affect the ability to detect discretionary accruals, using several variants of the Jones (1991) model. Researchers commonly estimate accruals models in cross-section, and define the estimation sample as all firms in the same industry. We examine whether firm size performs at least as well as industry membership as the crit...

Sustainability in the supply chain means considering environmental, social, and economic practices. Conventional data envelopment analysis (DEA) models deal with desirable, discretionary, nonnegative data. However, there might be undesirable outputs, nondiscretionary factors, negative On other hand, some criteria can considered as outputs inputs. These factors are named dual-role criteria. The ...

Data Envelopment Analysis (DEA) is used to measure the relative efficiency of the fourteen police precincts in Taipei city, Taiwan. Our results indicate how DEA may be used to measure these police precincts from commonly available police statistical data for the years 1994, 1995, and 1996. To sharpen our efficiency estimates, we use window analysis, slack variable analysis, and output-oriented ...

This thesis examines anomalies related to the discretionary accruals usage during the tenures of CEOs in listed U.S. companies since the implementation of Sarbanes-Oxley Act. The approach used in this thesis is quantitative in nature. Four well-known discretionary accruals models: Healy model, DeAngelo model, Jones model and modified Jones are used in to separate discretionary accruals from the...

BACKGROUND Reducing salt intake in communities is one of the most effective and affordable public health strategies to prevent hypertension, stroke and renal disease. The present study aimed to determine the sodium intake in Hong Kong Chinese postmenopausal women and identify the major food sources contributing to sodium intake and urine excretion. METHODS This was a cross-sectional study amo...

Few inverse data envelopment analysis (DEA) models have incorporated non-discretionary measures based on radial efficiency values. However, the may be miscounted in approaches when some non-zero slacks appear. Furthermore, there is scant research DEA to estimate performance restaurant industry. Accordingly, this proposes non-radial analyze and output changes of Iranian restaurants while also pr...

One hears that the credit ranking score has increased technical efficiency in financial holding companies, when a data envelopment analysis (DEA) is employed. Our empirical results show that the credit ranking scores will obviously affect the estimated results of efficiency measurement in Taiwan’s financial holding companies. Additionally, the effects on technical inefficiency could be attribut...

While Mandatory Access Controls (MAC) are appropriate for multilevel secure military applications, Discretionary Access Controls (DAC) are often perceived as meeting the security processing needs of industry and civilian government. This paper argues that reliance on DAC as the principal method of access control is unfounded and inappropriate for many commercial and civilian government organiza...

While Mandatory Access Controls (MAC) are appropriate for multilevel secure military applications, Discretionary Access Controls (DAC) are often perceived as meeting the security processing needs of industry and civilian government. This paper argues that reliance on DAC as the principal method of access control is unfounded and inappropriate for many commercial and civilian government organiza...