The aim of this paper is to evaluate the financial performance of telecommunications companies with the help self-organising maps. A total of 88 companies is evaluated and benchmarked on the basis of seven key ratios, calculated for five consecutive years 1995-99. To conduct benchmarking with several financial key figures in a changing business environment is difficult and time consuming for to...

In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...

The tightening of the European Union climate and energy policy, directed to raising the resilience and effectiveness of the European Union Emissions Trading System, may influence on companies' economic performance. Polish energy companies, which mainly use coal in the energy production process, are particularly worried about the potential negative consequences associated with the implementation...

in this study the effectiveness of accounting information systems of finance managers of listed companies at tehran stock exchange is evaluated. the results indicate that implementation of accounting information systems at these companies caused the improvement of managers’ decision-making process, internal controls, and the quality of the financial reports and facilitated the process of the co...

This paper applies performance evaluation of ceramic industry of Bangladesh and to test its financial soundness. The main aim is achieved through ratio analysis of four selected ceramic (Fu Wang, Monno, Shinepukur and Standard) companies in Bangladesh. Measurement of financial performance by ratio analysis helps identify organizational strengths and weaknesses by detecting financial anomalies a...

This paper applies performance evaluation of ceramic industry of Bangladesh and to test its financial soundness. The main aim is achieved through ratio analysis of four selected ceramic (Fu Wang, Monno, Shinepukur and Standard) companies in Bangladesh. Measurement of financial performance by ratio analysis helps identify organizational strengths and weaknesses by detecting financial anomalies a...

This research attempts to investigate the effect of financial constraints and different levels of agency costs on the investment efficiency of companies in Iran. Following the design of the financial risk assessment indexes, the transaction information was collected from the Stock Exchange in the five-year period of 2011-2015. The statistical sample consists of 128 companies selected by samplin...