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Earnings Management and Its Determinants
  • Language: en
  • Pages: 184

Earnings Management and Its Determinants

Originally presented as the author's thesis (doctoral)--University of Bremen.

Probability, Combinatorics and Control
  • Language: en
  • Pages: 336

Probability, Combinatorics and Control

Probabilistic and combinatorial techniques are often used for solving advanced problems. This book describes different probabilistic modeling methods and their applications in various areas, such as artificial intelligence, offshore platforms, social networks, and others. It aims to educate how modern probabilistic and combinatorial models may be created to formalize uncertainties; to train how new probabilistic models can be generated for the systems of complex structures; to describe the correct use of the presented models for rational control in systems creation and operation; and to demonstrate analytical possibilities and practical effects for solving different system problems on each life cycle stage.

Kuchmagate
  • Language: en
  • Pages: 452

Kuchmagate

  • Type: Book
  • -
  • Published: 2013-07-01
  • -
  • Publisher: AuthorHouse

28 November 2000 was the day when the foundations of a young and fragile Ukrainian democracy were fundamentally shaken. The national deputies and the entirety of the Ukrainian population became aware of the records made by the former officer of the State Security Service, Mykola Melnichenko, which implicated the then President of Ukraine, Leonid Kuchma, in being involved in the murder of an independent journalist Georgiy Gongadze. The tape affair, or as it became known in the West, the Kuchmagate, was an unprecedented event in the history of modern Ukraine. Kuchmagate and the collapse of the Orange idea is a story told by Volodymyr Tsvil, a close associate of the main characters involved in ...

Probabilistic Modeling in System Engineering
  • Language: en
  • Pages: 292

Probabilistic Modeling in System Engineering

This book is intended for systems analysts, designers, developers, users, experts, as well as those involved in quality, risk, safety and security management, and, of course, scientists and students. The various sets of original and traditional probabilistic models and interesting results of their applications to the research of different systems are presented. The models are understandable and applicable for solving system engineering problems: to optimize system requirements, compare different processes, rationale technical decisions, carry out tests, adjust technological parameters, and predict and analyze quality and risks. The engineering decisions, scientifically proven by the proposed models and software tools, can provide purposeful, essential improvement of quality and mitigation of risks, and reduce the expense of operating systems. Models, methods, and software tools can also be used in education for system analysis and mathematical modeling on specializations, for example "systems engineering," "operations research," "enterprise management," "project management," "risk management," "quality of systems," "safety and security," "smart systems," "system of systems," etc.

The Comprehensive Income Issue in Europe
  • Language: en
  • Pages: 46

The Comprehensive Income Issue in Europe

  • Type: Book
  • -
  • Published: 2009
  • -
  • Publisher: Unknown

The recent financial crisis and the lobbying of European politicians and banks have led to a vigorous debate about lsquo;fair value' gains and losses and highlights plans by current standard setters. The IASB Discussion Paper (2008), Preliminary Views on Financial Statement Presentation promises to extend the lsquo;fair value' concept into an aggregated comprehensive income statement. We augment the debate by providing empirical findings on information, measurement, prediction and conservatism issues. Aggregated comprehensive income is found to be inferior to GAAP net income as a general valuation and prediction metric, and switches the conservative attributes of income towards a more timely...

Unintended Consequences of Changing Accounting Standards
  • Language: en

Unintended Consequences of Changing Accounting Standards

  • Type: Book
  • -
  • Published: 2010
  • -
  • Publisher: Unknown

None

Out of the Red
  • Language: en
  • Pages: 125

Out of the Red

Over the last fifteen years, Russia has become a larger part of the global economy—and in the years ahead, it will continue to grow in prominence. If you want to improve your investment endeavors in this market, you must first understand how it operates. With Out of the Red as your guide, you’ll become familiar with all the opportunities this country has to offer and learn how to make the most informed investing decision within this emerging arena.

Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels
  • Language: en
  • Pages: 51

Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels

  • Type: Book
  • -
  • Published: 2018
  • -
  • Publisher: Unknown

Firms coordinate their actions with industry peers, thereby affecting product market competition. Using the cartel setting, we investigate how financial reporting transparency affects industry coordination. Economic theory predicts that transparency might either prolong cartel duration through increased contracting efficiency or destabilize cartels due to earlier detection of deviating members. We test these predictions on firms indicted by the European Commission for anticompetitive behavior between 1980 and 2010. Using reporting under internationally recognized accounting standards (IFRS or U.S. GAAP) as our measure of reporting transparency, we find that following a transparent accounting framework decreases cartel duration. We show that this finding is partly explained by transparent segment disclosure, which provides a means for the verification of agreed-upon sales for a given product or region. Consistent with the view that transparent reporting leads to earlier detection of deviating members, we further show that transparency lowers cartel duration when the likelihood of cheating is high.

U.S. Department of Transportation Federal Motor Carrier Safety Administration Register
  • Language: en
  • Pages: 50
Earnings quality and earnings management
  • Language: en
  • Pages: 217

Earnings quality and earnings management

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