The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management listed Vietnamese companies. Both accrual (AEM) real (REM) are calculated on yearly basis from 2016–2020. Information CSR extracted top 100 sustainable businesses announced by Vietnam Chamber Commerce Industry (VCCI). Using Feasible Generalized Least Squares (FGLS) method...

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and inst...

FUTURE WORK Document the code and make it publically available. Automatic initialization, test different tracker and detector, eliminate planarity assumption, explicitly handle out-of-plane rotation, track multiple targets, learn shape. Our goal is long-term, real-time tracking of arbitrary objects. The object is defined by a region of interest in a single frame. The video sequence is unconstra...

We develop techniques for learning the meanings of unknown words in context. Working within a com-positional semantics framework, we write down equations in which a sentence's meaning is some combination function of the meaning of its words. When one of the words is unknown, we ask for a paraphrase of the sentence. We then compute the meaning of the unknown word by inverting parts of the semant...

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 paper is an empirical investigation of the role firm size and institutional ownership on earnings management: Evidence from Nigerian quoted Firms for period 2000-2021. The firms used in study are thirty (30) number out which a sample Twenty (22) were study. Firm attributes as independent variable was proxy with size, leverage, Institutional ownership, profitability, liquidity growth), Whil...