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1
Van Rensburg, Paul. "Macroeconomic variables and the cross-section of Johannesburg Stock Exchange returns". South African Journal of Business Management 31, n.º 1 (31 de março de 2000): 31–43. http://dx.doi.org/10.4102/sajbm.v31i1.732.
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This study adopts the Chen, Roll Ross prespecified variable approach to priced arbitrage pricing theory factor (APT) identification on the Johannesburg Stock Exchange (JSE). It is observed that the dichotomy in the return generating processes underlying South African mining and industrial shares leads to cross-sectional correlations in the residual errors of linear factor models that do not employ factor analytically extracted explanatory variables. As a result, a 'two residual market factor' approach is introduced in this study. Employing the iterated non-linear seemingly unrelated regression technique of McElroy Burmeister (1988), it is found that the rand gold price, the rate on long bonds, the Dow-Jones Industrial Index and the level of gold and foreign exchange reserves together with the Industrial and All-Gold residual market factors represent priced sources of risk within the framework of the APT over the period 1985 to 1995. The pricing relationships estimated are found to be inconsistent with those implied by the capital asset pricing model. These results are robust across the 'unconstrained intercept' and 'zero beta' cross-sectional model specifications. The findings of the study, however, imply that the influence of macroeconomic variables on the JSE is most parsimoniously expressed in the two factor APT model of Van Rensburg Slaney (1997).
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Callao, Susana, José I. Jarne e David Wróblewski. "DETECTING EARNINGS MANAGEMENT INVESTIGATION ON DIFFERENT MODELS MEASURING EARNINGS MANAGEMENT FOR EMERGING EASTERN EUROPEAN COUNTRIES". International Journal of Research -GRANTHAALAYAH 5, n.º 11 (30 de novembro de 2017): 222–59. http://dx.doi.org/10.29121/granthaalayah.v5.i11.2017.2351.
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Earnings management has received considerable attention as numerous papers were investigated different hypotheses. However, there is still no consensus on how efficiently detect and measure earnings managements. Nevertheless, most authors use methodology based on accruals, sophisticated models that attempt to separate total accruals into discretionary and nondiscretionary components. We may find wide range of use of alternative models to measure earnings management. Nevertheless, the researchers typically used five the most popular models: the Jones (1991) model, the modified Jones model (Dechow, Sloan, and Sweeney, 1995), Teoh, Welch and Wong (1998) model, Kasznik (1999) model and Kothari et al. (2005) model. However, it is confirmed that the environment where the company is operating influences on the earnings management.
Therefore, we focus our study on the growing market of the developing European countries. In particular, our analysis comprises four different and independent samples from emerging Eastern European countries: Poland, Hungary, Slovakia and the Czech Republic, since earnings management in Eastern European countries is still barely explored. Consequently, our objective is to evaluate the ability of the existing models on earnings management for the environment of countries from the East of Europe.
Our results confirm that the Jones (1991), Shivakumar (1996), Kasznik (1999) and Yoon and Miller model (2002) offers the most reliable results for detecting earnings management in emerging Eastern European post-communism economic environment. Additionally, based on broad analyses the results indicate that there is no superiority of the cross-sectional models vis-à-vis their time-series counterparts. Both methodologies are consistent in detecting earnings management for Eastern European companies. Therefore, we verified the importance of the previous evaluation of the ability of each model for detecting earnings management before its application. It is because each economic environment has different peculiarities and circumstances, as observed in case of our developing European countries.
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Ormel, J., M. W. J. Koeter, W. Van Den Brink e R. Giel. "Concurrent validity of GHQ-28 and PSE as measures of change". Psychological Medicine 19, n.º 4 (novembro de 1989): 1007–13. http://dx.doi.org/10.1017/s0033291700005730.
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SynposisSubstantial cross-sectional correlations have been reported between the GHQ and PSE (and CIS) total scores. Although necessary, this is not a sufficient condition for assuming good validity of the GHQ as a severity measure in longitudinal and health care evaluation studies. For this purpose the GHQ should also accurately reflect changes in severity over time. To examine their concurrent validity, GHQ and PSE scores were compared, in a three-wave longitudinal study, among 175 new psychiatric out-patients. Using a longitudinal structural equation model that takes measurement error into account, the strength of both the cross-sectional and longitudinal relationship between GHQ and PSE were estimated. The GHQ performed remarkably well; changes in severity as defined by PSE-ID and PSE total score were clearly reflected by changes in GHQ scores. The revised scoring method of the GHQ proposed by Goodchild and Duncan-Jones did not yield superior results.
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Kalgo, Sani Hussaini, Bany-Ariffin A.N., Hairul Suhaimi Bin Nahar e Bolaji Tunde Matemilola. "Does Leverage Constrain Real and AEM Around IPO Corporate Event? Evidence from the Emerging Market". Global Business Review 20, n.º 2 (27 de março de 2019): 354–67. http://dx.doi.org/10.1177/0972150918825196.
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The article investigates whether Malaysian initial public offering (IPO) firms engage in real and accrual earnings management (AEM) and examines the impact of leverage on the earnings management’s discretionary behaviour of the firms for the period of 2003–2013. The Dechow, Sloan, and Sweeney (1995, The Accounting Review, 70[2], 193–225) cross-sectional modified Jones model was used to estimate discretionary accruals, while Roychowdhury’s (2006, Journal of Accounting and Economics, 42[3]), 335–370) cross-sectional models were used to investigate abnormal real activity discretionary behaviour. The results indicate Malaysian IPO firms engage in real and accrual discretionary behaviour. The graphical presentations of the earnings’ management proxies indicate higher real and AEM for high-leverage firms. Similarly, the multivariate analysis indicates a positive relationship between leverage and earnings management, which is in tandem with the agency cost of free cash flow theory and debt hypothesis. It is also consistent with the pecking-order theory of capital structure. This study suggests that regulatory agencies and standard setters should continue to improve quality of accounting reports in order to protect investors’ invested capital.
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Arif, Ahmed, Mehwish Aziz Khan ., Ferheen Kayani . e Syed Zulfiqar Ali Shah . "Dividend Policy and Earnings Management: An Empirical Study of Pakistani Listed Companies". Information Management and Business Review 3, n.º 2 (15 de agosto de 2011): 68–77. http://dx.doi.org/10.22610/imbr.v3i2.919.
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Dividend policy is one of the widely addressed topics in financial management. It is an important duty of a financial manager to formulate the company's dividend policy that is in the best interest of the company. Many a time financial managers are involved in earnings management practices with the intention of adjusting dividends. The present study has been carried out to scrutinize the effect of earnings management on dividend policy. The researchers have taken the data of 86 listed companies for the year 2004 to 2009. The researchers have measured the dividend policy by using dividend payout ratio while Modified Cross Sectional Jones Model (1995) has been employed to measure the earnings management. The results of the common effect model show that there is not any significant relationship among earnings management and dividend policy. Moreover, smaller companies are paying more dividends as compared to larger companies. This study reveals that involvement of managers is not for dividend policy. There might be some other motives behind the earnings management.
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Humeedat, Mohammad M. "Earnings Management to Avoid Financial Distress and Improve Profitability: Evidence from Jordan". International Business Research 11, n.º 2 (29 de janeiro de 2018): 222. http://dx.doi.org/10.5539/ibr.v11n2p222.
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Due to unstable economic and political conditions, many companies in the Middle East are undergoing various financial distress and decline in profitability. This paper examines the role of earnings management to avoid financial distress and improve profitability in 58 industrial corporations listed on Amman Stock Exchange for a period of 2011 to 2016, which constitutes 89% of the whole population. The total number of observations is 413 for the entire study period. The study uses a cross-sectional Jones model that was modified by (Kothari, Leone, and Wasley, 2005); to measuring discretionary accruals that used as a proxy for earnings management.The empirical results indicate that earning management is not affected by the Altman’s Z-score index, but it has a positive relationship with debt to equity ratio. This study also shows a positive relationship between earnings per share, returns on equity, and earnings management. Regarding the control variable, we found a negative relationship between cash flow from operation and discretionary accruals.
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Almahrog, Yousf, Zakaria Ali Aribi e Thankom Arun. "Earnings management and corporate social responsibility: UK evidence". Journal of Financial Reporting and Accounting 16, n.º 2 (11 de junho de 2018): 311–32. http://dx.doi.org/10.1108/jfra-11-2016-0092.
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Purpose The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach The study has used content analysis and disclosure index to measure the level of CSR. The authors measured EM based on discretionary accruals by using cross-sectional version of the modified Jones model. Findings The findings of this study reveal that companies with a higher commitment to CSR activities are less likely to manage earnings through accruals. Originality/value This study shed more light on the potential impact of CSR on earnings management in the context of the UK. Prior research on the impact of CSR on earnings management has used exclusively CSR scores, provided by CSR score indices. The manual measurement used in this study for CSR (disclosure index/content analysis) is considered to provide a more detailed and precise measure.
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Alzoubi, Ebraheem Saleem Salem. "Audit quality and earnings management: evidence from Jordan". Journal of Applied Accounting Research 17, n.º 2 (9 de maio de 2016): 170–89. http://dx.doi.org/10.1108/jaar-09-2014-0089.
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Purpose – The purpose of this paper is to test the association between audit quality and earnings management (EM). Audit quality studies documented that accruals would reduce when the auditor is independent or the audit firm is large. Design/methodology/approach – This paper uses generalised least square regression to investigate the influence of audit quality on EM. The sample contained 86 companies listed on the Amman Stock Exchange from 2007 to 2010. The cross-sectional modified Jones model was employed to measure discretionary accruals as a proxy for EM. Findings – This paper revealed that there is a significantly negative association between audit quality and EM. The result inferred that EM level is significantly lower among companies using the services of independent auditors. Moreover, this study exposed that the level of EM is significantly less among companies hiring a Big 4 audit firm, as compared to companies utilising the service of a non-Big 4 audit firm. Research limitations/implications – The measurement error, which is a rigorous concern for studies on EM, is one of the limitations in this study. Hence, the current study wholly inherited the limits of the modified Jones model. Practical implications – The findings based on the current study would provide beneficial information for regulators in Jordan and other countries with an institutional environment similar to that of Jordan. Moreover, the results provided valuable information to investors in assessing the influence of audit quality on financial reporting quality (FRQ). Originality/value – The current study contributed to auditing and corporate governance literature and its influence on EM among Jordanian companies. This research will be of value to companies seeking to reduce EM and enhance FRQ.
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Baatour, Kais, Hakim Ben Othman e Khaled Hussainey. "The effect of multiple directorships on real and accrual-based earnings management". Accounting Research Journal 30, n.º 4 (6 de novembro de 2017): 395–412. http://dx.doi.org/10.1108/arj-06-2015-0081.
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Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average number of multiple directorships. Design/methodology/approach The study uses the approach by Roychowdhury (2006) to capture the level of real earnings management and uses the cross-sectional model by Jones (1991) to measure accrual-based earnings management. Findings The paper provides partial evidence supporting the “busyness” hypothesis where earnings management practices increase with the number of multiple directorships. The evidence shows that multiple directorships have a positive and significant effect on real earnings management in the Kingdom of Saudi Arabia. However, we find no significant impact of multiple directorships on accrual-based earnings management. Originality/value This is the first study that empirically investigates the relationship between multiple directorships and earnings management in the Kingdom of Saudi Arabia. The paper contributes to the limited literature on multiple directorships in developing countries by examining their impact on opportunistic real earnings management.
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Onyabe, Joseph Majiyebo, Joshua Okpanachi, Terzungwe Nyor, Onipe Adabenege Yahaya e Mohammed Ahmed. "Effect of Audit Committee Tenure on Financial Reporting Quality of Listed Deposit Money Banks in Nigeria". European Scientific Journal, ESJ 14, n.º 4 (28 de fevereiro de 2018): 257. http://dx.doi.org/10.19044/esj.2018.v14n4p257.
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This study examines the effect of audit committee tenure on financial reporting quality of listed deposit money banks in Nigeria. The study uses panel data obtained from the Nigerian Stock Exchange factbooks and the financial statements of 14 listed deposit money banks over a period of 10 years (2007-2016). The study uses cross sectional and time series research design. Financial reporting quality was measured using the modified Jones (1991) model and changes in working capital model, while audit committee tenure was measured as the mean tenure of audit committee members. The data was analyzed using descriptive (mean, standard deviation, minimum and maximum) and inferential statistics (correlation and regression analysis). The study reveals that audit committee tenure has a negative and insignificant effect on financial reporting quality under the two models. The implication of these results is that the tenure of audit committee members is not important when considering the financial reporting quality of deposit money banks in Nigeria. The study therefore concludes that the effect of audit committee tenure on financial reporting quality of deposit money banks in Nigeria is negative and insignificant. Based on this conclusion, the study recommends that further research should be conducted on other audit committee attributes in order to see which of the attributes may have significant effect on financial reporting quality.
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Shaik, Muneer, e Maheswaran S. "Evidence of excess volatility based on a new robust volatility ratio". Journal of Economic Studies 45, n.º 4 (10 de setembro de 2018): 855–75. http://dx.doi.org/10.1108/jes-06-2017-0150.
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Purpose The purpose of this paper is twofold: first, to propose a new robust volatility ratio (RVR) that compares the intraday high–low volatility with that of the intraday open–close volatility estimator; and second, to empirically test the proposed RVR on the cross-sectional (CS) average of the constituent stocks of India’s BSE Sensex and US’s Dow Jones Industrial Average index to find the evidence of “excess volatility.” Design/methodology/approach The authors model the proposed RVR by assuming the logarithm of the price process to follow the Brownian motion. The authors have theoretically shown that the RVR is unbiased in the case of zero drift parameter. Moreover, the RVR is found to be an even function of the non-zero drift parameter. Findings The empirical results show that the analysis based on the RVR supports the existence of “excess volatility” in the CS average of the constituent stocks of India’s BSE Sensex and US’s Dow Jones index. In particular, the authors have observed that the CS average of individual constituent stocks of BSE Sensex is found to be more excessively volatile than the US’s Dow Jones index during the period of the study from January 2008 to September 2016, based on multiple k-day time window analysis. Practical implications The study has implications for the policy makers and practitioners who would like to understand the volatility behavior in the asset returns based on the RVR of this study. In general, the proposed model can be used as a specification tool to find whether the stock prices follow the random walk behavior or excessively volatile. Originality/value The authors contribute to the existing volatility literature in finance by proposing a new RVR based on extreme values of asset prices and absolute returns. The authors implement the bootstrap technique on RVR to find the estimates of mean and standard error for multiple k-day time windows. The RVR can capture the excess volatility by comparing two independent volatility estimators. This is possibly the first study to find the CS average of all the constituent stocks of BSE Sensex based on the RVR.
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San Martin Reyna, Juan Manuel. "The effect of ownership composition on earnings management: evidence for the Mexican stock exchange". Journal of Economics, Finance and Administrative Science 23, n.º 46 (5 de novembro de 2018): 289–305. http://dx.doi.org/10.1108/jefas-01-2017-0011.
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PurposeThis paper aims to examine the relationship between different types of shareholders that command share ownership, family, institutions or external blockholders and earnings management. In addition, it examines the effect of company size on earnings management.Design/methodology/approachThe sample includes 67 companies listed in the Mexican Stock Exchange for the period 2005-2015. The sample composition is quite industry-balanced. A cross-sectional version of the Jones model (1991) is to measure the earnings management. The GMM (generalized method of moments) model is also estimated.FindingsThe results show that family and institutional ownership reduce the earnings management, but the impact is different depending on the company size.Research limitations/implicationsThe results show that there is a clear relationship between increasing participation of family and institutional investors and a reduction in earnings management. This is consistent with the literature that establishes that ownership is an effective regulatory mechanism that limits earnings management through closer supervision and involvement in management.Practical/implicationsFor companies’ corporate governance and regulatory authorities, the results of this study may serve to improve the decision-making.Originality/valueThis study shows that ownership structure can provide corporate governance in Mexican listed companies with different monitoring and control capacities to influence companies’ strategies, particularly in relation to the discretion of earnings management.
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Maheshwari, Yogesh, e Khushbu Agrawal. "Impact of IPO grading on earnings management". Journal of Financial Reporting and Accounting 13, n.º 2 (5 de outubro de 2015): 142–58. http://dx.doi.org/10.1108/jfra-05-2013-0036.
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Purpose – This paper aims to examine the impact of initial public offering (IPO) grading on earnings management by Indian companies in their IPOs. Specifically, it investigates whether earnings management significantly differs in the pre-IPO grading regime and post-IPO grading regime. Further, it examines whether earnings management significantly differs between high-graded and low-graded IPOs. Design/methodology/approach – The cross-sectional modified Jones model is used to obtain the discretionary accruals, a proxy for earnings management. The impact of IPO grading on earnings management is assessed using multiple regression analysis. Findings – Earnings management is significantly lower in graded IPOs as compared to the ones that are not graded. Further, among the graded IPOs, the high-graded IPOs exhibit lower earnings management as compared to the low-graded IPOs. The findings are robust to the use of an alternative measure for discretionary accruals. Originality/value – IPO grading in India is a unique certification mechanism, introduced for the first time in any market. This paper establishes the efficacy of this mandatory certification mechanism in reducing earnings management. The findings could be valuable to issuer companies, investors and market regulators.
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Alzoubi, Ebraheem Saleem Salem. "Disclosure quality and earnings management: evidence from Jordan". Accounting Research Journal 29, n.º 4 (7 de novembro de 2016): 429–56. http://dx.doi.org/10.1108/arj-04-2014-0041.
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Purpose The purpose of this paper is to extend previous research by empirically investigating the effect of the disclosure quality (DQ) on the magnitude of the earnings management (EM) among Jordanian companies listed in Amman Stock Exchange. Design/methodology/approach This study uses the cross-sectional version of the modified Jones model, where discretionary accruals are used for the EM proxy. Generalized least square regression is used to examine the influence of the DQ on EM for a sample of 86 industrial companies in the period of the years from 2007 to 2010. Findings The result produces evidence on the negative association between DQ and EM. The result also evidences the view that as the level of the disclosure is high, the magnitude of the EM reduces and, in turn, increases the financial reporting quality. Originality/value As there are relatively few researches conducted in this area specifically among Jordanian firms, the study broadens the scope by providing empirical evidence of the relationship between DQ and EM. This paper is the first empirical study to investigate the impact of the DQ on EM among Jordanian companies.
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Saleem Salem Alzoubi, Ebraheem. "Ownership structure and earnings management: evidence from Jordan". International Journal of Accounting & Information Management 24, n.º 2 (3 de maio de 2016): 135–61. http://dx.doi.org/10.1108/ijaim-06-2015-0031.
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Purpose The purpose of this paper is to examine the association between internal corporate governance mechanism and earnings management of Jordanian companies. More specifically, the author examines several hypotheses regarding the relationships between ownership and earnings management. Design/methodology/approach This study measures the magnitude of discretionary accruals as a proxy for earnings management using the cross-sectional modified Jones model. A number of econometric techniques are used including ordinary least squares and generalized least squares to test the relationship between company ownership and earnings management, using a sample of 62 companies listed on the Amman Stock Exchange. Findings The results revealed that insider managerial ownership, institutional ownership, external blockholder, family ownership and foreign ownership have superior influence on financial reporting quality, as it is, to a greater extent, potentially able to curtail earnings management. The findings contended that the aspects of ownership structure have a significant influence on earnings management, which is in agreement with the theories of corporate governance and opinions that have been highlighted through a number of international bodies. Research limitations/implications Due to lack of data, the paper depends on cross-sectional data applied to isolate abnormal accruals. Practical implications The evidence may be conceivably beneficial as a supporting fundamental for regulatory action, particularly those that affect the ownership structure. The findings have significant implications for regulators as well as supervisors, who will benefit by the comprehension of how ownership structure affects earnings management and enhance financial reporting quality. Originality/value The current research produced its essential contribution through empirically displaying that ownership structure has different implications on earnings management. Moreover, the results recommended that both policymakers and researchers would no longer contemplate ownership structure as a whole, given that ownership structure has different implications on earnings management, measured by the discretionary accruals.
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Astami, Emita W., e Rusmin Rusmin. "Corporate Governance and Earnings Management: The Role of Board of Directors and Audit Committee in Financially Distressed Firms". International Journal of Service Management and Sustainability 3, n.º 1 (2 de março de 2020): 113. http://dx.doi.org/10.24191/ijsms.v3i1.8046.
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This study investigates the association between corporate governance and earnings management practices of Australian’s financially distressed firms. Based on a sample of 164 firm-year incorporating non-financial firmsexperiencing financial distress, the cross-sectional modified Jones (1991) model is used to measure discretionary accruals (the proxy for earnings management). Board of directors and audit committee characteristic variables are employed as the key predictor variables for measuring the effectiveness of corporate governance. This study finds that the companies are seeking to reduce their reported earnings to increase the likelihood of making a profit in the following year with the goal of avoiding bankruptcy;a larger number of directors on a board is less effective in detecting and constraining the practices of earnings management by managers of distressed firms; an active audit committee plays a positive role in detecting and reducing the probability of earnings management. The findings of this study have implications especially to regulators and corporate governance reformists that determine corporate governance rules. This is primarily in regard to the efforts made by listed companies in maintaining their sustainability through more emphases on the process for monitoring and selection of board of directors and audit committee members to reinforceeffectiveness in managerial performance evaluation.
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Chancharoen, Suramon, Saroge Vasuvanich e Khomsan Laosillapacharoen. "Influence of International Financial Reporting Standards on Earnings Management: Comparative Study of Pre-Post IFRS Era in Malaysia". Journal of Computational and Theoretical Nanoscience 16, n.º 11 (1 de novembro de 2019): 4692–97. http://dx.doi.org/10.1166/jctn.2019.8379.
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Purpose—The motive of this study is to examine the IFRS (International Financial Reporting Standards) and to investigate the influence of its introduction on earning management in the companies (registered as public listed companies) of Malaysia, as the idea of IFRS is to make the statements of the companies more transparent and comparable. Design/Methodology/Approach—100 firms listed on Bursa Malaysia (Stock exchange) were taken for the sampling of data and were investigated to examine the quality of accounting information. In this study, the motive was to evaluate and measure the Earning Management Score (EMS) with respect to the context of Malaysian listed companies. It is based upon cross-sectional study which was introduced by Kothari et al. (2005) and later modified by Jones. The discretionary accruals in this study are evaluated on the basis of the historical estimations of the industry. Findings—The findings of this research suggests that IFRS influences the recognition of the losses in financial statements which depends upon the disclosure requirements and also the relevance of the financial data. Research Limitations/Implications—Every research is bounded by certain limitations. Similarly, in this study there were also few limitations encountered. Firstly, this study covers only one aspect of IFRS which is observance of the intensity of Earning Management, Therefore the conclusion is drawn towards that respective aspect only. Also, the EM (Earning management) is not only and always apprehended via the accrual models, so in future reference other models can be used as well. Finally, this study was based on cross-sectional approach which assumes that all the firms in the industry tend to have same accruals. Whereas, in reality companies differ from each other in structure, characteristically and in all aspects.
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Comporek, Michał. "The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market". Folia Oeconomica Stetinensia 20, n.º 2 (1 de dezembro de 2020): 66–81. http://dx.doi.org/10.2478/foli-2020-0036.
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Abstract Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized by highly ambiguous results. Purpose: The main aim of the paper is to present the results of empirical research on the relationships between the AEM and REM practices used to create financial results in industrial public companies listed on the WSE. Research methodology: The research sample concerns 72 listed companies whose shares were traded on the Warsaw Stock Exchange (WSE) for a minimum 13 years in the adopted reference period of 2003–2017. The estimation of AEM and REM practices was made by using: the Jones model, the Kang-Sivaramakrishnan model and the Roychowdhury methodology. Results: The empirical results allowed showing the existence of a statistically significant, negative relationship between discretionary accruals and the abnormal level of an operational cash flow indicator, as well as between discretionary accruals and the total REM indicator. An in-depth cross-sectional analysis showed the existence of significantly differentiated relationships between the studied variables in individual branches of industry. Novelty: Research on the relationship between AEM and REM practices in the context of the Polish capital market has not been carried out so far, hence it can be considered a new research area in which there is a justified need to deepen theoretical and empirical research on the EM phenomenon.
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Smith, Kenneth J., David J. Emerson e Charles R. Boster. "An examination of reduced audit quality practices within the beyond the role stress model". Managerial Auditing Journal 33, n.º 8/9 (3 de setembro de 2018): 736–59. http://dx.doi.org/10.1108/maj-07-2017-1611.
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Purpose The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance. Design/methodology/approach The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis. Findings The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale. Research limitations/implications While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings. Practical implications This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved. Originality/value The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.
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Astami, Emita W., Rusmin Rusmin, Bambang Hartadi e John Evans. "The role of audit quality and culture influence on earnings management in companies with excessive free cash flow". International Journal of Accounting & Information Management 25, n.º 1 (6 de março de 2017): 21–42. http://dx.doi.org/10.1108/ijaim-05-2016-0059.
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Purpose The purpose of this paper is to examine the effect of culture and audit quality on managers’ decisions regarding accounting accruals. It focuses on companies experiencing excessive free cash flow, as these companies have been associated with an agency problem. Design/methodology/approach This study measures the magnitude of discretionary accruals as a proxy for earnings management using the cross-sectional modified Jones model. Excessive free cash flow is scrutinized by the method used by Chung et al. (2005). Listed companies in nine countries in the Asia-Pacific region are represented in this study. The statistical analyses are used to examine the influence of cultural aspect, the role of external monitoring by high-quality auditors and the earnings management practice in the companies with excessive free-cash-flow. Findings The empirical results presented in this paper provide support for the proposition that managers of companies with excessive free-cash-flow will make investment decisions that are not always in the best interest of the shareholders and use accounting discretion to increase reported earnings. This study provides empirical evidence that these companies have been associated with an agency problem and the role of external auditor persists in a setting, where cultural differences prevail in across countries. Practical implications In cross-border trade and investment, the findings provide the opportunity to exploit a setting, where cultural differences prevail, whereas other potentially influential variables, including the role of external monitoring by high-quality auditors, are relatively constant across countries. Originality/value Previous studies (Leuz et al., 2003; and Enomoto et al., 2015) examine factors influencing earnings management internationally have concentrated on legal institutions and investor protection. Han et al. (2010) completed a cross-country study on the effects of national culture on earnings management. This study focuses on companies across countries experiencing with excessive free cash flow and examines the cultural aspect and the effectiveness of external monitoring by high-quality auditors operating in different countries in mitigating managerial opportunism.
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Alzoubi, Ebraheem Saleem Salem. "Board characteristics and financial reporting quality: evidence from Jordan". Corporate Ownership and Control 11, n.º 3 (2014): 8–29. http://dx.doi.org/10.22495/cocv11i3p1.
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This paper aims outspreading preexisting researches by assessing practically and empirically how board characteristics play a vibrant role in magnitude of earning management (EM) for the Jordanian listed companies. In particular, the paper throws its light on the principle features of the board of directors, i.e. board independence, CEO duality, financial expertise, governance expertise, firm-specific expertise and size. In this paper, a cross-sectional version of the Modified Jones Model is applied to ensure the accurate assessment of the key impacts of board characteristics on EM for a sample of 86 industrial listed companies on the Amman Stock Exchange (ASE) for the years 2008 to 2010. Discretionary accruals are used as proxy for EM. This study, on the basis of findings, reveals the significant correlation between salient board features and EM. Findings of this systematic observation demonstrate that board independence, financial expertise, governance expertise and size have a negative relation with EM. It also found that CEO duality and board firm-specific expertise have an obvious positive relation with discretionary accruals. The findings suggested that the board character has an effective role in detecting EM and in turn improve financial reporting quality (FRQ). In real fields, the discoveries of this paper portray valuable information for the regulators in different countries. The results also provide useful information for investors in assessing the impact of board characteristics on FRQ. In fact, previous studies on this very issue in this context do not meet the demand of comprehensive observation appropriately. To make input in this area, particularly among Jordanian companies, this study will extend the scope through providing empirically tested findings of the role of board directors’ characteristics on EM. In addition, this paper is the first empirical study to investigate the relationship between the board of directors’ characteristics and EM in Jordan.
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Ketchen, M. B., D. J. Herrell e C. J. Anderson. "Josephson cross‐sectional model experiment". Journal of Applied Physics 57, n.º 7 (abril de 1985): 2550–74. http://dx.doi.org/10.1063/1.335444.
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Singh, A., L. Blizzard, A. Venn, G. Jones, J. Burgess, V. Parameswaran, C. Ding e B. Antony. "POS0190 ASSOCIATION BETWEEN OSTEOARTHRITIS-RELATED SERUM BIOCHEMICAL MARKERS OVER 11 YEARS AND KNEE SYMPTOMS IN MIDDLE-AGED ADULTS". Annals of the Rheumatic Diseases 80, Suppl 1 (19 de maio de 2021): 309.2–309. http://dx.doi.org/10.1136/annrheumdis-2021-eular.98.
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Background:Serum levels of cartilage and joint-specific biochemical markers such as cartilage oligomeric matrix protein (COMP), matrix metalloproteinase (MMP)-3, and hyaluronan (HA) are associated with cartilage degradation, joint tissue degradation, and synovitis in patients with OA. Change in these biomarkers may precede the morphological and clinical manifestations of OA and therefore have been explored as predictive markers in OA. However, few studies have evaluated the association of OA-related biomarkers with knee symptoms in general population-based middle-aged adultsObjectives:To describe the associations between OA-related biomarkers and knee symptoms in middle-aged adults followed up over 10-13 yearsMethods:Blood samples were collected during the Childhood Determinants of Adult Health (CDAH)-1 study at baseline (year: 2004-06, age: 26–36 years) and 10-13 year follow-up (CDAH-3; year: 2014–2019, age: 36–49 years). Serum samples from baseline (n=156) and follow-up (n= 167) were analyzed for three OA-related biomarkers – namely COMP, MMP-3, and HA– using ELISA. Knee symptoms (pain, stiffness, and dysfunction) were assessed using the WOMAC scale during the CDAH-3 phase. Univariable and multivariable (adjusted for age, sex, and body mass index (BMI)) zero-inflated Poisson regression models with random effects were used to describe the above associationsResults:The prevalence of knee pain was 46%. In the multivariable model, adjusted for age, sex, and BMI, there was a significant positive association between COMP (ɞ=1.156, 95%CI: 0.989,1.324; p=0.04), MMP-3 (ɞ=1.013, 95%CI: 1.001,1.025; p=0.02), and HA (ɞ=1.008, 95%CI: 1.002,1.015, p=0.01) with knee pain and WOMAC-total score (Table 1) in middle-aged adults. The increase in knee pain per ng/ml increase in COMP, MMP-3, and HA was 15.7%, 1.3%, and 0.8%, respectively. The overall mean biomarker levels decreased over 10-13 years; however, the mean WOMAC-total scores were higher in participants whose COMP and HA levels increased (COMP: 24 (27.31), HA: 14.20 (22.60)) compared to those in whom it decreased or remained stable (COMP: 9.84 (16.83), and HA: 8.28 (13.22)) during this period. There was a significant positive association between COMP (ɞ=1.026, 95%CI: 1.002,1.050, p=0.03) and MMP-3 (ɞ=1.020, 95%CI: 1.009,1.030, p<0.01) measured at baseline and knee pain assessed after 10-13 year in the middle-aged adults (Table 1)Table 1.Cross-sectional and longitudinal association between WOMAC symptoms and OA-related biomarkersVariablesLongitudinal Biomarker at CDAH-1, knee symptom at CDAH-3Cross-sectional Biomarker at CDAH-3, knee symptom at CDAH-3Adjusted. Coef. (95%CI) p-valueAdjusted. Coef. (95%CI) p-valueCOMP (Predictor)WOMAC-total1.047 (1.035, 1.060)1.088 (1.017, 1.159)p<0.01p=0.01Stiffness1.019 (0.988, 1.051)0.877 (0.708, 1.057)p=0.23p=0.12Dysfunction1.045 (1.030, 1.061)1.040 (0.949, 1.130)p<0.01p=0.38MMP3 (Predictor)WOMAC-total1.026 (1.020, 1.031)1.017 (1.010, 1.023)p<0.01p<0.01Pain1.020 (1.009, 1.030)1.013 (1.001, 1.025)p<0.01p=0.03Stiffness1.020 (1.004, 1.035)1.004 (.987, 1.021)p=0.01p=0.66Dysfunction1.029 (1.022, 1.037)1.019 (1.010, 1.026)p<0.01p<0.01HA (Predictor)WOMAC-total0.995 (0.991, 0.999)1.007 (1.003, 1.010)p=0.01p<0.01Pain0.999 (0.991, 1.006)1.008 (1.002, 1.015)p=0.75p=0.01Stiffness0.989 (0.980, 0.998)0.997 (0.989, 1.007)p=0.03p=0.65Dysfunction1.003 (0.998, 1.009)1.015 (1.010, 1.020)p= 0.22p<0.01Bold denotes statistically significant. Model adjusted for age, sex, and BMIConclusion:OA-related biochemical markers such as COMP and MMP-3 were positively associated with knee pain in population-based middle-aged adults. These results suggest biochemical markers measured in middle-aged adults may be used as a marker of joint painAcknowledgements:AS is supported by International Graduate Research Scholarship, University of Tasmania.Disclosure of Interests:Ambrish Singh Employee of: Has worked in the past for Abbott and Eli Lilly and Company, Leigh Blizzard: None declared, Alison Venn: None declared, Graeme Jones: None declared, John Burgess: None declared, Venkat Parameswaran: None declared, Changhai Ding: None declared, Benny Antony: None declared
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Andreassen, Leif, Dennis Fredriksen, Hege M. Gjefsen, Elin Halvorsen e Nils M. Stølen. "The dynamic cross-sectional microsimulation model MOSART". International Journal of Microsimulation 13, n.º 1 (2020): 92–113. http://dx.doi.org/10.34196/ijm.00214.
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Rusmin, Rusmin, Emita W. Astami e Bambang Hartadi. "The impact of surplus free cash flow and audit quality on earnings management". Asian Review of Accounting 22, n.º 3 (26 de agosto de 2014): 217–32. http://dx.doi.org/10.1108/ara-10-2013-0062.
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Purpose – The purpose of this paper is twofold. First, it investigates whether high free-cash-flow companies with low-growth opportunities (surplus free cash flow (SFCF)) are associated with income-increasing earnings management. Second, it scrutinizes the effect of audit quality on the income-increasing earnings management and SFCF and earnings management relationship. Design/methodology/approach – This study focusses on companies listed on the Bursa Efek Indonesia, Bursa Malaysia, and Stock Exchange of Singapore over the period 2005-2010. The cross-sectional modified Jones (1991) model is used to measure discretionary accruals (DACs) (the proxy for earnings management). SFCF is an indicator variable with firm j scored 1 if their retained cash flows is above the sample median and their price to book ratio is below the sample median in fiscal year t; otherwise is scored 0. Audit quality refers to the quality of the auditor. Indicator variable with firm j scored one (1) if their auditor in fiscal year t is a Big 4 audit firm; otherwise scored zero (0). Findings – The empirical result provides supports for the hypothesis suggesting that company managers with high free cash flow and low-growth opportunities tend to use their discretion to select income increasing accounting choices. Investigation based on each of the three-country sub samples indicates that the relationship between SFCF and managers’ income-increasing accounting choice is applicable in Malaysia, partially applicable in Singapore but it is not valid in Indonesia. In addition, the statistical analyses based on all sample and country sub-samples indicate that audit quality has negative relationships with earnings management measure. The result of univariate analysis suggests that mean of DACs in companies audited by Big 4 auditors are significantly smaller compared to that of in non-Big 4 audited firms. However, the results of multivariate analysis suggest that audit quality has only partially significant association with earnings management. Moreover, this study finds that Big 4 auditors insignificantly moderate the SFCF-earnings management relationships. Practical implications – This research may have implications for ASEAN economic reformers and regulators who are working on improving corporate governance and transparency in their countries and for investors who need insights about associated type of agency problems that may arise in across countries and Asian context studied. Originality/value – Based on an approach used by Chung et al. (2005), this study provides empirical evidence from Asian context studied incorporating three neighboring countries forming Indonesia, Malaysia, and Singapore-Growth Triangle. This study suggests that the association between SFCF and income-increasing earnings management applies not only in the USA and UK corporations in which most previous studies focussed on but also in the Asian corporations. Factors explaining the association between SFCF and income-increasing earnings management may incorporate aspects related to country of origin.
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Thill, J.-C. "Modeling Store Choices with Cross-Sectional and Pooled Cross-Sectional Data: A Comparison". Environment and Planning A: Economy and Space 27, n.º 8 (agosto de 1995): 1303–15. http://dx.doi.org/10.1068/a271303.
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Contrary to many other types of spatial decisions, shopping destination choice behavior is highly repetitive. For the practitioner looking for good predictors of store patronage, for reliable marginal utility estimates and reliable market share predictions, a central concern is with the type of data best suited to the research question, given the existing logistic and financial constraints. Different approaches can be recognized in the literature in which conventional discrete choice models are applied to shopping destination choice problems. In this paper, two of the most common practices are assessed and compared. First, the choice model is estimated with all choices of a relevant destination observed during a certain period of time (pooled cross-sectional data). The alternative approach consists in an estimation with the choice of the destination where the majority of purchases takes place (cross-sectional data). In the particular data set employed here, no evidence is found to support the idea that a multinomial logit model estimated with cross-sectional data does not perform as well as a model estimated with pooled cross-sectional data. Both models are found to be similar in their ability to identity the main predictors of store choice. Models developed on either data sets have marginal utility estimates that exhibit no statistically significant differences. Finally, market share predictions derived from both models are not statistically different. It appears, therefore, that there is no need to collect repeated patronage data over an extended period of time. The practitioner who wishes to use a conventional discrete choice model may avoid spending much time and money by gathering limited data on regular patronage patterns. In addition to this practical implication, the conclusions suggest that regular shopping destinations are chosen in accordance with the same behavioral motives as ancillary destinations are.
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YOSHIMOTO, Takahiro. "Cross Sectional Particle Concentration of Laboratory Model Tornado". Journal of the Visualization Society of Japan 28-1, n.º 1 (2008): 413. http://dx.doi.org/10.3154/jvs.28.413.
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Hotchkiss, Julie L. "Cross-sectional evidence for the job-matching model". Applied Economics Letters 5, n.º 2 (fevereiro de 1998): 121–25. http://dx.doi.org/10.1080/758523517.
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Hwang *, Soosung, e Steve E. Satchell. "GARCH model with cross-sectional volatility: GARCHX models". Applied Financial Economics 15, n.º 3 (fevereiro de 2005): 203–16. http://dx.doi.org/10.1080/0960310042000314214.
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Salisu, Afees, Sam Olofin e Eugene Kouassi. "Testing for Cross-Sectional Dependence in a RandomEffects Model". Open Journal of Statistics 02, n.º 01 (2012): 88–97. http://dx.doi.org/10.4236/ojs.2012.21009.
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Fang, Weifu, K. Ito e D. A. Redfern. "LBIC imaging of semiconductor arrays: the cross-sectional model". Mathematical and Computer Modelling 40, n.º 1-2 (julho de 2004): 127–36. http://dx.doi.org/10.1016/j.mcm.2003.10.045.
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Wang, H. Holly, e Hao Zhang. "Model-Based clustering for cross-sectional time series data". Journal of Agricultural, Biological, and Environmental Statistics 7, n.º 1 (março de 2002): 107–27. http://dx.doi.org/10.1198/108571102317475099.
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Pan, H. Q., H. Goldstein e Guo Di. "A two-level cross-sectional model using grafted polynomials". Annals of Human Biology 19, n.º 4 (janeiro de 1992): 337–46. http://dx.doi.org/10.1080/03014469200002212.
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Leverett, D. H., J. D. B. Featherstone, H. M. Proskin, S. M. Adair, A. D. Eisenberg, S. A. Mundorff-Shrestha, C. P. Shields, C. L. Shaffer e R. J. Billings. "Caries Risk Assessment by a Cross-sectional Discrimination Model". Journal of Dental Research 72, n.º 2 (fevereiro de 1993): 529–37. http://dx.doi.org/10.1177/00220345930720021001.
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Kapetanios, George, James Mitchell e Yongcheol Shin. "A nonlinear panel data model of cross-sectional dependence". Journal of Econometrics 179, n.º 2 (abril de 2014): 134–57. http://dx.doi.org/10.1016/j.jeconom.2014.01.002.
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Beracha, Eli, e Hilla Skiba. "Findings from a Cross-Sectional Housing Risk-Factor Model". Journal of Real Estate Finance and Economics 47, n.º 2 (28 de dezembro de 2011): 289–309. http://dx.doi.org/10.1007/s11146-011-9360-x.
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Frank, L. E., A. van den Hout e P. G. M. van der Heijden. "Repeated Cross-Sectional Randomized Response Data". Methodology 5, n.º 4 (janeiro de 2009): 145–52. http://dx.doi.org/10.1027/1614-2241.5.4.145.
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Randomized response (RR) is an interview technique that can be used to protect the privacy of respondents if sensitive questions are posed. This paper explains how to measure change in time if a binary RR question is posed at several time points. In cross-sectional research settings, new insights often gradually emerge. In our setting, a switch to another RR procedure necessitates the development of a trend model that estimates the effect of the covariate time if the dependent variable is measured by different RR designs. We also demonstrate that it is possible to deal with self-protective responses, thus accommodating our trend model with the latest developments in RR data analysis.
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Eisinga, Rob. "Recovering Transitions From Repeated Cross-Sectional Samples". Methodology 4, n.º 4 (janeiro de 2008): 139–51. http://dx.doi.org/10.1027/1614-2241.4.4.139.
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This paper proposes a dynamic Markov model for the estimation of binary state-to-state transition probabilities from a sequence of independent cross-sectional samples. It discusses parameter estimation and inference using maximum likelihood (ML) methodology. The model is illustrated by the application of a three-wave panel study on pupils’ interest in learning physics. These data encompass more information than what is used to estimate the model, but this surplus information allows us to assess the accuracy and the precision of the transition estimates. Bootstrap and Bayesian simulations are used to evaluate the accuracy and the precision of the ML estimates. To mimic genuine cross-sectional data, samples of independent observations randomly drawn from the panel are also analyzed.
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Sulistyowati, Ulfah, Khairil Anwar Notodiputro e I. Made Sumertajaya. "A REPEATED CROSS-SECTIONAL MODEL FOR ANALYZING UNEMPLOYMENT DATA IN BOGOR". Indonesian Journal of Statistics and Its Applications 4, n.º 2 (31 de julho de 2020): 254–60. http://dx.doi.org/10.29244/ijsa.v4i2.513.
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In general, the form of data encountered in statistical problems is panel data and cross-sectional data. There are times in certain conditions, the data formed in the form of a combination of panel data with cross-sectional data, which is commonly referred to as repeated cross-sectional data. Repeated cross-sectional data is often done in research with individual observations. In this study, a repeated cross-sectional analysis was carried out using a fixed influence model with observations in the form of an area (village) in Bogor, West Java to analyze unemployment factors. The results obtained are that ongoing village development affects the unemployment rate in Bogor
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Neckář, B., S. M. Ishtiaque e L. Švehlová. "Rotor Yarn Structure by Cross-Sectional Microtomy". Textile Research Journal 58, n.º 11 (novembro de 1988): 625–32. http://dx.doi.org/10.1177/004051758805801102.
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A mathematical model is suggested for studying the radial packing density of yarn, and the proposed model is used for a comparative study of ring and rotor spun yarns. The results show that rotor spun yarn consists of a smaller number of fibers in the cross section compared to ring spun yarn, which explains the lower strength of rotor yarn. Although the radial packing density of both yarns is non-uniform, that of rotor yarn is nearer the yarn axis and less towards the yarn surface compared to ring spun yarn.
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Jiang, Jing. "Cross-sectional variation of market efficiency". Review of Accounting and Finance 16, n.º 1 (13 de fevereiro de 2017): 67–85. http://dx.doi.org/10.1108/raf-02-2016-0018.
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Purpose This paper aims to provide evidence that market efficiency varies greatly across individual stock, and across market exchanges. Design/methodology/approach Three approaches, partial adjustment model, Dimson beta model and variance ratio test, are used on a large sample of US stocks. Findings This paper finds prices are closer to random walk benchmarks (i.e. more efficient) for stocks with better liquidity provision, frequent trading, greater return volatility, higher prices, larger market capitalizations and smaller trade sizes. These findings suggest that liquidity stimulates arbitrage activity, which, in turn, enhances market efficiency. Market efficiency also varies with information environment. The results show that stocks with greater information-based trading exhibit higher level of efficiency. Finally, market structure influences market efficiency. New York Stock Exchange stocks achieve higher level of efficiency than NASDAQ stocks do. The empirical results are robust and not driven by differences in stock attributes between the two markets. Research limitations/implications Overall, these results indicate that liquidity provision, stock attributes and market structure exert a significant impact on the realization of market efficiency. Practical implications In addition, this paper is also relevant to both stock exchanges facing increased competition and to market regulators. Originality/value Prior studies offer little evidence on the speed at which new information is impounded into the price. There is also limited evidence regarding how liquidity provision and market structure affect market efficiency. Using a transformation of the speed of price adjustment and other measurements as proxies for individual stock efficiency, this study may shed further lights on our understanding of market efficiency.
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Yamada, Shinya, Shinsuke Takahashi e Motohisa Funabashi. "Prediction of Stock Returns Based on Cross-Sectional Multivariable Model". IEEJ Transactions on Electronics, Information and Systems 131, n.º 2 (2011): 451–60. http://dx.doi.org/10.1541/ieejeiss.131.451.
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Poon, Jimmy, e Yi Lu. "A Spatial Cross-Sectional Credibility Model with Dependence Among Risks". North American Actuarial Journal 19, n.º 4 (2 de outubro de 2015): 289–310. http://dx.doi.org/10.1080/10920277.2015.1063441.
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Robertson, Mark, e Colin Jones. "A cross-sectional model of rents in urban retail centres". Journal of Property Research 16, n.º 1 (janeiro de 1999): 51–66. http://dx.doi.org/10.1080/095999199368256.
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Morishima, N., e Y. Abe. "Cross-sectional model for cold neutron scattering in liquid 4He". Nuclear Instruments and Methods in Physics Research Section A: Accelerators, Spectrometers, Detectors and Associated Equipment 395, n.º 2 (agosto de 1997): 287–90. http://dx.doi.org/10.1016/s0168-9002(97)00687-6.
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Heuchenne, C., J. De Uña-Álvarez e G. Laurent. "Estimation from cross-sectional data under a semiparametric truncation model". Biometrika 107, n.º 2 (11 de abril de 2020): 449–65. http://dx.doi.org/10.1093/biomet/asaa002.
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Summary Cross-sectional sampling is often used when investigating inter-event times, resulting in left-truncated and right-censored data. In this paper, we consider a semiparametric truncation model in which the truncating variable is assumed to belong to a certain parametric family. We examine two methods of estimating both the truncation and the lifetime distributions. We obtain asymptotic representations of the estimators for the lifetime distribution and establish their weak convergence. Both of the proposed estimators perform better than Wang’s (1991) nonparametric maximum likelihood estimator in terms of the integrated mean squared error, when the parametric family for the truncation is sufficiently close to its true distribution. The full likelihood approach is preferable to the conditional likelihood approach in estimating the lifetime distribution, though not necessarily the truncation distribution. In an application to Alzheimer’s disease data, hypothesis tests reject the uniform truncation distribution, but several other parametric models lead to similar behaviour of the truncation and lifetime distributions after disease onset.
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Ding, Lu, Xose Luis Dean-Ben e Daniel Razansky. "Real-Time Model-Based Inversion in Cross-Sectional Optoacoustic Tomography". IEEE Transactions on Medical Imaging 35, n.º 8 (agosto de 2016): 1883–91. http://dx.doi.org/10.1109/tmi.2016.2536779.
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Mandel, Micha. "The competing risks illness–death model under cross-sectional sampling". Biostatistics 11, n.º 2 (23 de novembro de 2009): 290–303. http://dx.doi.org/10.1093/biostatistics/kxp048.
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Mansouri, Iman, Rolando Chacón e Jong Wan Hu. "Improved predictive model to the cross-sectional resistance of CFT". Journal of Mechanical Science and Technology 31, n.º 8 (agosto de 2017): 3887–95. http://dx.doi.org/10.1007/s12206-017-0733-9.
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Khairani, Nurul, e Trini Sudiarti. "Model Prediksi Persen Lemak Tubuh Remaja Putri: Studi Cross Sectional". Nutri-Sains: Jurnal Gizi, Pangan dan Aplikasinya 4, n.º 1 (4 de maio de 2021): 51–66. http://dx.doi.org/10.21580/ns.2020.4.1.4367.
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The purpose of this study was to get the prediction model which had optimum validity for estimating body fat percentage of adolescent girls. The design of this study was a Cross Sectional. The sampels were 110 school girls which taken by Stratified Proportional technique. Anthropometric measurements consisted of measurements of age, weight, and height (to obtain the BMI (kg/ m2) and BMI (WHO Z Score)), waist circumference, and skinfold thickness. Body fat percentage was measured using various predictive models. Bivariate analysis used was the correlation test. Multivariate analysis used was multiple linear regression test. The ROC test was used for the validation test to determine the Area Under Curve (AUC) value, sensitivity, specificity, Positive Predictive Value (PVP), Negative Predictive Value (PVN), Likelihood Ratio + or (LR +), and LR-. The result of the study showed that the average of body fat percentage of samples was 26,51% ± 5,48%. The prediction model which obtained from multivariate analysis was BFP= 0,991 BMI +0,069 ST+0,249 A -1,703. Based on the validation test, the prediction model of this study had optimum validity in compared with other prediction models. Tujuan dari penelitian ini adalah untuk mendapatkan model prediksi yang memiliki validitas optimal untuk memperkirakan persen lemak tubuhremaja putri. Desain penelitian adalah Cross Sectional. Sampel yang diambil sebanyak 110 siswi dengan menggunakan teknik Stratifikasi Proporsi. Pengukuran antropometri terdiri dari pengukuran usia, berat badan dan tinggi badan (untuk mendapatkan nilai IMT (kg/m2) dan IMT WHO Z Score), lingkar pinggang, dan skinfold thickness. Persen lemak tubuh diukur dengan menggunakan berbagai model prediksi. Analisis bivariat menggunakan uji korelasi. Analisis multivariat menggunakan uji regresi linier ganda. Uji ROC digunakan untuk uji validasi untuk mengetahui nilai Area Under Curve (AUC), sensitivitas, spesifisitas, Predictive Value Positif (PVP), Predictive Value Negative (PVN), Likelihood Ratio + atau (LR+), dan LR-. Hasil penelitian menunjukkan bahwa rerata persen lemak tubuh responden adalah 26,51 % ± 5,48 %. Model prediksi yang didapatkan dari hasil multivariat adalah PLT= 0,991 IMT + 0,069 ST + 0,249 U -1,703. Berdasarkan hasil uji validasi, model prediksi tersebut memiliki validitas optimal jika dibandingkan dengan model prediksi lainnya.