نتایج جستجو برای: behavioral accounting
تعداد نتایج: 212354 فیلتر نتایج به سال:
The influence of heterogeneous time preferences on the term structure is investigated. Motivated by the Preferred Habitat Theory of Modigliani and Sutch, a model for intertemporal preferences accounting for preferred habitats is proposed. In a heterogeneous world, preferred habitats can explain humps in the yield curve. Agents with a long habitat prefer long term bonds to shorter instruments as...
1. The IMF paper on this subject is greatly to be welcomed as a resolution of this issue is overdue. The IMF paper presents a summary of the different positions and includes a useful numerical example. This note is written in response to the IMF paper, including some comments on the example. The conclusions reached in this paper are very different from those of the IMF. I remain convinced that ...
The goal of this paper is to identify key financial and accounting variables that can accurately classify Green IT leaders against Green IT followers. The detailed objectives are: (i) to build and compare single and meta classifiers to identify the relationship between environmental performance and financial performance; (ii) to select and interpret a final prediction model with a smaller set o...
Over the past 80 years, the source and mechanism of the International Great Depression (IGD) has been a heated topic of interest with little consensus on the horizon. In this paper, we compare the Great Depressions in the US and Western Europe using the business cycle accounting method a la Chari, Kehoe and McGrattan (CKM 2007). We extend the business cycle accounting model by including endogen...
the aim of this paper is how to predict stock return by using accounting ratios and also by using the procedure of neural network. this paper has considered the prediction of stock return by using accounting ratios with two procedures, the artificial neural network and least square regression. the independent variables in this paper are accounting ratios and dependent variable of stock return, ...
The purpose of this study is to provide a macroeconomic analysis of fiscal policy in the Czech Republic during the transformation period 1989-1995. In contrast to those studies which are based on “decline accounting”, disentangling different factors from each other and ascribing to them specific roles in the overall decline, this study focuses exclusively on fiscal policy and tries to identify ...
Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...
Title: Development of a core outcome set for orthodontic trials using a mixed-methods approach: protocol for a multicentre study Authors: Aliki Tsichlaki ([email protected]) Kevin O'Brien (kevin.o'[email protected]) Ama Johal ([email protected]) Zoe Marshman ([email protected]) Philip Benson ([email protected]) Fiorella Colonio Salazar ([email protected]....
We examine the determinants of voluntary adoption of IFRS by medium-to-large UK unlisted firms (8417 firms comprising 287 IFRS firms and 8130 non-IFRS firms in 2009). Analysing voluntary adoption allows us to better understand the cost/benefits of choosing a specific set of accounting standards. Using univariate and multivariate analyses, we find that internationality, leverage, firm size and a...
This paper exclusively reports the efficiency of AISINMACA. AIS-INMACA has created good impact on solving major problems in bioinformatics like protein region identification and promoter region prediction with less time (Pokkuluri Kiran Sree, 2014). This AIS-INMACA is now came with several variations (Pokkuluri Kiran Sree, 2014) towards projecting it as a tool in bioinformatics for solving many...
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