Analysis of algorithms with complete knowledge of its inputs is sometimes not up to our expectations. Many times we are surrounded with such scenarios where inputs are generated without any prior knowledge. Online Algorithms have found their applicability in broad areas of computer engineering. Among these, an online financial algorithm is one of the most important areas where lots of efforts h...

The domain of business reporting and especially financial reporting plays an important role when discussing internal and external information flows among organizational units. The research literature addresses the financial reporting domain often as a financial reporting supply chain. This paper explores the FRSC and addresses whether there exists a theory for the internal and external company ...

the main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. becouse we argu that information asymmetry between equeity investors generates accounting conservatism in financial statements. conservatism reduces the manager's incentives and ability to manipulate accounting numbers and so reduces agency costs...

Abstract Solving nonlinear equation systems (NESs) requires locating different roots in one run. To effectively deal with NESs, a multi-population cooperative teaching–learning-based optimization, named MCTLBO, is presented. The innovations of MCTLBO are as follows: (i) two niching technique (crowding and improved speciation) integrated into the algorithm to enhance population diversity; (ii) a...

I investigate the determinants and economic consequences associated with firms’ financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors’ demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial inform...