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Credit Risk Prediction: A Comparative Study between Discriminant Analysis and the Neural Network Approach

Khemakhem, Sihem; Boujelbene, Younes - In: Journal of Accounting and Management Information … 14 (2015) 1, pp. 60-78

Banks are concerned with the assessment of the risk of financial distress before giving out a loan. Many researchers proposed the use of models based on the Neural Networks in order to help the banker better make a decision. The objective of this paper is to explore a new practical way based on...

Persistent link: https://www.econbiz.de/10015195941

A Reverse Engineered Pitch on Cremers et al. (2015), "Aggregate Jump and Volatility Risk in the Cross-Section of Stock Returns"

Wang, Qingxia - In: Journal of Accounting and Management Information … 17 (2018) 1, pp. 178-185

This pitching research letter presents the reverse-engineering process and personal reflections on a reverse engineered pitch by utilizing the pitching research template developed by Faff (2015, 2017). The pitch template is a simple and useful tool for helping PhD students and other academic...

Persistent link: https://www.econbiz.de/10015196015

What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking

Aggelopoulos, Eleftherios - In: Journal of Accounting and Management Information … 16 (2017) 1, pp. 89-106

loans are positively and statistically significant related to RI. The crisis increases the positive value effect of consumer … repricing of small business credit lines during crisis years seems to destroy value due to the side effects that the repricing … impairments during crisis exercises an extra negative impact on RI thus further accelerating shareholder value destruction, for …

Persistent link: https://www.econbiz.de/10015195875

Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies

Ionascu, Mihaela - In: Journal of Accounting and Management Information … 11 (2012) 4, pp. 532-544

The purpose of this paper is to explore the effect of the use of fair value on analysts' forecasts accuracy for companies listed on Bucharest Stock Exchange (BSE). As the ongoing debates in the international accounting literature tend to favor fare value against the historical cost and...

Persistent link: https://www.econbiz.de/10015195845

The Impact of Direct Benefits of Control on the Price Informative Value of Voluntary Information Disclosure: An Empirical Study of the Iranian Public Listed Companies

Zandi, Gholamreza; Shahabi, Alireza - In: Journal of Accounting and Management Information … 11 (2012) 4, pp. 564-586

This paper seeks whether the voluntarily information disclosed by public companies listed on the TSE where the institutional blockholders possess the Direct Benefit of Control (DBC) is useful and relevant information as a proxy for presenting true financial picture. We assumed that the relevant...

Persistent link: https://www.econbiz.de/10015195874

The Impact of Accounting Disclosure On Emerging Stock Market Prediction in an Unstable Socio-Political Context

Kooli, Chaima; Trabelsi, Raoudha; Tlili, Fethi - In: Journal of Accounting and Management Information … 17 (2018) 3, pp. 313-329

The paper analyzes the impact of accounting disclosure on the prediction quality of stock market prices. The study also investigates whether a changing socio-political context affects the prediction quality. We focused on the Tunisian case, which has known a political turmoil in January 2011....

Persistent link: https://www.econbiz.de/10015196005

Properties of Analysts' Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?

Ionascu, Mihaela - In: Journal of Accounting and Management Information … 10 (2011) 3, pp. 318-325

This paper seeks to explore the properties of analysts' forecast accuracy for companies listed on Bucharest Stock Exchange (BSE). Based on a sample of 266 firm-month observations (predictions made in 2008 for 2009 and 2010), the paper investigates several firm-specific factors documented by the...

Persistent link: https://www.econbiz.de/10015196127

Shell Companies – Identification of an Instrument Used for Illicit Purposes: A Pitch

Tiwari, Milind - In: Journal of Accounting and Management Information … 17 (2018) 4, pp. 685-692

This pitch letter describes the personal application of the pitching tool developed by Faff (2015, 2018) to a potentially academic topic related to money laundering and corruption in the early stages of research. The pitch template aids in the identification of core elements that form the...

Persistent link: https://www.econbiz.de/10015196076

Occurrence of Occupational Fraud in Family Businesses: A Pitch

Raut, Sneha - In: Journal of Accounting and Management Information … 18 (2019) 1, pp. 119-125

Idea generation is easy but getting a refined and organized form for that idea is a complex process. This letter outlines the utilization of Faff (2018) pitching research framework for developing a personal original pitch. The pitching research template is intriguing as it helps young...

Persistent link: https://www.econbiz.de/10015196155

Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries

Mateescu, Ruxandra-Adriana - In: Journal of Accounting and Management Information … 14 (2015) 1, pp. 170-192

This paper investigates the corporate governance voluntary and non-voluntary disclosure practices of the listed companies from four European emerging countries, namely Estonia, Poland, Hungary and Romania. The study also identifies how compliant are the companies from these countries with their...

Persistent link: https://www.econbiz.de/10015195954