Purpose This study aims to examine the impact of income smoothing on value firms in a regulated security market, moderated by market risk. is based prevalence accounting scandals resulting collapse which has been attributed opportunistic behaviors managers. Design/methodology/approach The ex post facto research design was employed, and as such, data were gathered from secondary sources. quantit...

The role of digital transformation in creating value for commercial banks has been interesting to researchers a long time. While many have significantly investigated transformation, and managers still met difficulties examining the distribution business performance. This paper aims evaluate impact on Vietnamese banks’ performance by different sizes, from there proposing policy implications impr...

ver the past several decades, researchers have suspected and confirmed various links between breakfast consumption and adolescent academic performance, although the reasons for these cognitive consequences are not fully explored nor understood (Dye & Blundell, 2002; Giovannini, Agostoni, & Shamir, 2010; Murphy, 2007). More specifically, it has not yet been determined precisely what roles variou...

In the aftermath of the global financial crisis (2007-2009), policymakers in the developing countries and emerging economies have generally relied on macroprudential policies to achieve financial stability. Since the banking systemchr('39')s vulnerability plays an essential role in financial instability, and the banking systemchr('39')s stability is exposed to vulnerability, we examine macropru...

background and aims. nano-ionomer (ni) interacts with tooth structures superficially, and there is a concern about the enamel bonding ability of mild self-etch ketac primer. this study compared the effect of different adhesive procedures (self-etching and etch-and-rinse approach) on long-term marginal microleakage of nano-filled resin-modified glass-ionomer (ni) cervical restorations. materials...

This paper is an empirical investigation of the evolutionary principle of ‘growth of the fitter’. Previous studies suggest that growth does not discriminate between firms according to their fitness, when this latter is proxied by productivity. We use the profit rate (operating surplus/value added) as a proxy for fitness and explore its influence on subsequent growth rates by tracking 8405 Frenc...