Academic literature on the topic 'Abnormal financial flows'
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Journal articles on the topic "Abnormal financial flows":
Zhang, Qingyang. "Financial Data Anomaly Detection Method Based on Decision Tree and Random Forest Algorithm." Journal of Mathematics 2022 (April 16, 2022): 1–10. http://dx.doi.org/10.1155/2022/9135117.
Liu, Nan. "Refinement of the FCF motive for stock repurchases." Asian Review of Accounting 28, no. 2 (April 30, 2019): 213–28. http://dx.doi.org/10.1108/ara-03-2018-0067.
Machdar, Nera Marinda. "Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia." Jurnal Institutions and Economies 14, no. 2 (April 1, 2022): 117–48. http://dx.doi.org/10.22452/ijie.vol14no2.5.
Damayanti, Vidia, and Yeterina Widi Nugrahanti. "Financial Distress terhadap Manajemen Laba Dengan Mekanisme Corporate Governance sebagai Pemoderasi." AFRE (Accounting and Financial Review) 5, no. 2 (July 20, 2022): 186–97. http://dx.doi.org/10.26905/afr.v5i2.7763.
Liu, Ye, and Changjiang Lyu. "Research on methods of IPO earnings management: case of Guirenniao." Nankai Business Review International 7, no. 4 (November 7, 2016): 491–509. http://dx.doi.org/10.1108/nbri-01-2016-0003.
Konchitchki, Yaniv. "Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices." Accounting Review 86, no. 3 (May 1, 2011): 1045–85. http://dx.doi.org/10.2308/accr.00000044.
Kim, Yongtae. "Discussion of Foreign Ownership and Real Earnings Management: Evidence from Japan." Journal of International Accounting Research 14, no. 2 (September 1, 2015): 215–19. http://dx.doi.org/10.2308/jiar-10472.
Cahyati, Ari Dewi. "DAMPAK PENERAPAN IFRS TERHADAP KUALITAS LAPORAN KEUANGAN DAN ARUS INVESTASI." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 9, no. 1 (February 19, 2018): 49–74. http://dx.doi.org/10.33558/jrak.v9i1.1362.
Ghodrati, Hassan, Fatemeh Haftlang Mohammadjani, and Hossein Jabbari. "Determining the Relationship between the Items of the Cash Flow Statement with Abnormal Output in the Companies Enlisted in Stock Exchange Organization." JOURNAL OF SOCIAL SCIENCE RESEARCH 5, no. 3 (November 14, 2014): 850–63. http://dx.doi.org/10.24297/jssr.v5i3.3407.
Hollie, Dana, and Shaokun Carol Yu. "Do Reconciliations Of Segment Earnings Affect Stock Prices?" Journal of Applied Business Research (JABR) 28, no. 5 (August 21, 2012): 1085. http://dx.doi.org/10.19030/jabr.v28i5.7248.
Dissertations / Theses on the topic "Abnormal financial flows":
Kouassi, Koffi Samir Rehmann. "L'extension d 'une procédure collective." Electronic Thesis or Diss., Toulon, 2020. http://www.theses.fr/2020TOUL0130.
The extension of a collective procedure is a jurisprudential creation enshrined in the law on the protection of companies of 26 July 2005. Its objective is to artificially reconstitute the debtor's prepared assets. Thus, it will consist in extending the initial collective procedure to one or more natural or legal persons. The extension of collective proceedings is of considerable benefit to the debtor insofar as it will offer him more possibilities and means to solve his difficulties as well as possible. The same applies to the creditor who will see the debtor's assets combined with those of a third party.Its legal basis is Article L. 621-2 of the French Commercial Code. It provides that the court must characterize the existence of a Confusion of patrimony or fictitious nature before pronouncing a judgment extending collective proceedings. Case law contributes significantly to the legislative evolution of the extension of collective proceedings. Despite the codification of this procedure, case law is omnipresent. This role is explained by the fact that the legislator gives the judge the power to interpret and assess the extension of collective proceedings, on the basis of its two causes, namely confusion of assets and fictitious acts. What is the discretion left to the judge? This is the latter's interpretation of the existence of fictitious or confusing assets. Thus, therefore, in order to pronounce an extension of collective proceedings on the basis of the Confusion of Assets, the judge must necessarily characterise the existence of abnormal financial relations or the inextricable interweaving of assets, namely that of the principal debtor and that of the person or persons to whom he would like to extend the collective proceedings.The assessment of the fictitious nature of the legal person is the least frequent case but remains the most complex to determine. Judges have a heavy responsibility to detect the fictitious nature of a legal person and most often encounter the various financial arrangements established within corporate groups.The need not to look for whether the confusion of assets between two natural or legal persons has caused prejudice to the principal debtor in order to extend his collective proceedings. This legislative framework shows that judges are free to extend collective proceedings, taking into account the fact that their decision is rigorously reviewed by the Court of Cassation. In addition, in view of the divergent interests of the debtor and the creditor, but also because of the impact of decisions to extend collective proceedings on the economic life of these two categories of persons, decisions ordering the extension of collective proceedings are subject to rigorous control by the Court of Cassation.However, while there are many advantages to this procedure, the fact remains that, in terms of its practice, some reforms could improve it
Book chapters on the topic "Abnormal financial flows":
Erhan, Deniz Umut, and M. Ugur Akdogan. "General Outlook on Financial Structure and Capital Adequacy of ISE-30 Companies during Economic Crisis (2008-2009)." In Technology and Financial Crisis, 163–79. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3006-2.ch015.