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Fernando Caio Galdi,Rodrigo Falco Lopes
Pág. 131 - 157
This paper investigates how accounting variables explain cross-sectional stocks returns in Brazilian capital markets. The analysis is based on Zhang (2000) and Zhang and Chen (2007) models. These models predict that stock returns are a function of net in...
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Ahmad Ahed Bader,Mousa Mohammad Abdullah Saleh
Pág. 20 - 30
This study investigates anomaly and rounds up or down in financial accounting numbers (sales, net income, and comprehensive net income) by applying Benford's law to first and second digit numbers of (164) Jordanian firms, for period from (2000 to 2014). ...
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Marcel Ausloos
Many still rightly wonder whether accounting numbers affect business value. Basic questions are ?why?? and ?how?? We aim at promoting an objective choice on how optimizing the most suitable valuation methods under a ?value-based management? framework thr...
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DINUL ALFIAN AKBAR, AMRI AMIR, SRI RAHAYU, ASEP MACHPUDIN
Pág. 69 - 74
This research is motivated by the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and size on firm value, and the indirect influence of these variables through unconditional conse...
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Paul E Holt
Pág. 65 - 78
Characteristics of a constructed time series of price parity numbers were compared with the time series of exchange rates between twenty-two countries? currencies and the United States dollar. These characteristics were analyzed to determine in which cou...
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Paul E Holt
Pág. 65 - 78
Characteristics of a constructed time series of price parity numbers were compared with the time series of exchange rates between twenty-two countries? currencies and the United States dollar. These characteristics were analyzed to determine in which cou...
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M. Vermeulen,Y. Yaffar
AbstractUnlike most other values found in companies? annual reports, there are no accounting standards that prescribe the calculation of market capitalisation and net asset value per share. These two figures play quite a significant role whenvaluing and ...
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Zheng Li, Weizhang Liang and Guoyan Zhao
Rockburst is a major disaster in deep mining engineering, which can cause serious injury, death and economic losses. This study aims to solve rockburst hazard evaluation problems and determine the hazard levels of mines under uncertain circumstances. To ...
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Zhongkai Huang
The present work aims to introduce an integrated framework for the resilience evaluation of shallow circular tunnels subjected to earthquakes using fragility and restoration functions. A typical shallow circular tunnel in Shanghai city of China is examin...
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Jiayang Wang, Songhe Zhang, Xiaoying Mu, Xiuren Hu and Yu Ma
Eutrophication is a long-standing ecological and environmental problem, and the severity of harmful algal blooms continues to increase, causing large economic losses globally. One of the most important hazards created by harmful algal blooms is the produ...
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Linas Balciauskas, Vitalijus Stirke, Andrius Garbaras, Raminta Skipityte and Laima Balciauskiene
With only periodic and incomplete studies of its diet over time, all with differing methods and conclusions, the degree of omnivory in the bank vole (Clethrionomys glareolus) is not fully clear. We assessed the trophic niche of the species using isotopic...
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Studying the effects of public entrepreneurship and small- and medium-sized enterprise (SME) policies on productivity (i.e., technological efficiency) is important, because the investment policies primarily aim to reduce allocation inefficiencies, enable...
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Elena Likhosherst,Lev Mazelis,Konstantin Solodukhin
Pág. 36 - 45
The method for portfolio investment, allowing the formation of the optimal portfolio structure considering degrees of satisfaction of requirements of stakeholder groups, risks and uncertainty of external and internal environment, was proposed. The model ...
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Suresh Inakollu, Randy Morin and Ryan Keefe
Detailed carbon footprinting assignments have been on the rise in more and more major manufacturing industries. The main strength of carbon footprinting is to make product manufacturers aware of carbon emissions and understand its meaning due to perceive...
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Mohamed H. Abdel-Azim, Awad E. A. Ibrahim
The current study examines the relationship between Historical Cost Accounting (HCA) and real earnings management. Accounting literature argues that HCA provides a chance for manipulation. HCA creates large unrealized capital gains/losses that are recogn...
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Sekar Mayangsari
Pág. 269 - 280
The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the in...
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