Auditors' Going Concern Modified Opinions Post 2001: Increased Conservatism or Improved Accuracy

2008 ◽  
Author(s):  
Peter J. Carey ◽  
Stuart Kortum ◽  
Robyn A. Moroney
Keyword(s):  
Going Concern ◽  
Improved Accuracy

Ultrasound guided thyroid FNA with cytopathology in-attendance significantly improved accuracy in a university teaching hospital

2015 ◽  
Author(s):  
Mohamed Ahmed ◽  
Michael Jeffers ◽  
John Feeney ◽  
Pardeep Govender ◽  
Mark Sherlock ◽  
...  
Keyword(s):  
Teaching Hospital ◽  
University Teaching ◽  
Ultrasound Guided ◽  
Thyroid Fna ◽  
Improved Accuracy

Unifying Calibration Parameters for Dielectric Moisture Meter

2006 ◽  
Vol 2 (1) ◽  
pp. 73-94 ◽  
Author(s):  
Péter Mészáros ◽  
David B. Funk
Keyword(s):  
The United States ◽  
Temperature Correction ◽  
Physical Parameters ◽  
Correction Coefficient ◽  
Prototype System ◽  
United States Department ◽  
Very High Frequency ◽  
Grain Moisture ◽  
University Of Budapest ◽  
Improved Accuracy

The Unified Grain Moisture Algorithm is capable of improved accuracy and allows the combination of many grain types into a single “unified calibration”. The purposes of this research were to establish processes for determining unifying parameters from the chemical and physical properties of grains. The data used in this research were obtained as part of the United States Department of Agriculture-Grain Inspection, Packers and Stockyards Administration's Annual Moisture Calibration Study. More than 5,000 grain samples were tested with a Hewlett-Packard 4291A Material/Impedance Analyzer. Temperature tests were done with a Very High Frequency prototype system at Corvinus University of Budapest. Typical chemical and physical parameters for each of the major grain types were obtained from the literature. Data were analyzed by multivariate chemometric methods. One of the most important unifying parameters (Slope) and the temperature correction coefficient were successfully modeled. The Offset and Translation unifying parameters were not modeled successfully, but these parameters can be estimated relatively easily through limited grain tests.

Computer Modeling of a Tire under Cornering Loads

1989 ◽  
Vol 17 (2) ◽  
pp. 86-99 ◽  
Author(s):  
I. Gardner ◽  
M. Theves
Keyword(s):  
Finite Element Analysis ◽  
Geometric Approach ◽  
Lateral Force ◽  
Slip Angle ◽  
Element Analysis ◽  
Pressure Distributions ◽  
Slip Effects ◽  
Improved Accuracy ◽  
Nonlinear Geometric ◽  
Good Agreement

Abstract During a cornering maneuver by a vehicle, high forces are exerted on the tire's footprint and in the contact zone between the tire and the rim. To optimize the design of these components, a method is presented whereby the forces at the tire-rim interface and between the tire and roadway may be predicted using finite element analysis. The cornering tire is modeled quasi-statically using a nonlinear geometric approach, with a lateral force and a slip angle applied to the spindle of the wheel to simulate the cornering loads. These values were obtained experimentally from a force and moment machine. This procedure avoids the need for a costly dynamic analysis. Good agreement was obtained with experimental results for self-aligning torque, giving confidence in the results obtained in the tire footprint and at the rim. The model allows prediction of the geometry and of the pressure distributions in the footprint, since friction and slip effects in this area were considered. The model lends itself to further refinement for improved accuracy and additional applications.

The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam

2018 ◽  
Vol 34 (3) ◽  
Author(s):  
Phung Anh Thu ◽  
Nguyen Vinh Khuong
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Financial Distress ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Viet Nam ◽  
Listed Firms ◽  
Going Concern ◽  
Debt Covenant

The investigation was conducted to contribute empirical evidence of the association between going concern and financial reporting quality of listed firms on the Vietnam stock market. Based on data from 279 companies listed on the HNX and HOSE exchanges in Vietnam for the period 2009-2015, the quantitative research. Results found that the relationship between the going concern and financial reporting quality of listed firms. Research results are significant for investors, regulators to the transparency of financial reporting information. Keywords Going concern, financial reporting quality, listed firms References Agrawal, K., & Chatterjee, C. (2015). Earnings management and financial distress: Evidence from India. Global Business Review, 16(5_suppl), 140S-154S.Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529.Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.Charitou, A., Lambertides, N., & Trigeorgis, L. (2007a). Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus, 43(3), 271–296.Chen, Y., Chen, C., & Huang, S. (2010). An appraisal of financially distressed companies’ earnings management: Evidence from listed companies in China. Pacific Accounting Review, 22(1), 22–41Dechow, P., & Dichev, I. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77, 35-59.DeFond, M., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1), 145–176.DeFond, M.L., & Park, C.W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115–139.Dichev, I., & Skinner, D. (2004). Large sample evidence on the debt covenant hypothesis. Journal of Accounting Research, 40(4), 1091–1123.Đinh Thị Thu T., Nguyễn Vĩnh K. (2016). Tác động của hành vi điều chỉnh thu nhập đến khả năng hoạt động liên tục trong kế toán: Nghiên cứu thực nghiệm cho các doanh nghiệp niêm yết tại Việt Nam, Tạp chí phát triển khoa học và công nghệ, Quí 3, tr.96-108.Đỗ Thị Vân Trang (2015). Các mô hình đánh giá chất lượng báo cáo tài chính, Tạp chí chứng khoán Việt Nam, 200, tr 18-21.Habib, A., Uddin Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155-180.Jaggi, B., & Lee, P. (2002). Earnings management response to debt covenant violations and debt restructuring. Journal of Accounting, Auditing & Finance, 17(4), 295–324.Kasznik, R., (1999). On the association between voluntary disclosure and earnings management. Journal of accounting research, 37(1), pp.57-81.Lu, J. (1999). An empirical study of earnings management by loss-making listed Chinese companies. KuaijiYanjiu (Accounting Research), (9), 25–35.McNichols, M.F. and Stubben, S.R., (2008). Does earnings management affect firms’ investment decisions?. The accounting review, 83(6), pp.1571-1603.Selahudin, N.F., Zakaria, N.B., & Sanusi, Z.M. (2014). Remodelling the earnings management with the appear- ance of leverage, financial distress and free cash flow: Malaysia and Thailand evidences. Journal of Applied Sciences, 14(21), 2644–2661.Skinner, D.J., & Sloan, R. (2002). Earnings surprises, growth expectations, and stock returns or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies, 7(2/3), 289–312.Sweeney, A.P., (1994). Debt-covenant violations and managers' accounting responses. Journal of Accounting & Economics, 17(3): 281-308.Trần Thị Thùy Linh, Mai Hoàng Hạnh (2015). Chất lượng báo cáo tài chính và kỳ hạn nợ ảnh hưởng đến hiệu quả hoạt động của doanh nghiệp Việt Nam, Tạp chí phát triển kinh tế, 10, tr.27-50.Trương Thị Thùy Dương (2017). Nâng cao chất lượng báo cáo tài chính công ty đại chúng, Tạp chí tài chính, 1(3), tr.55-56.Uwuigbe, Ranti, Bernard, (2015). Assessment of the effects of firm’s characteristics on earnings management of listed firms in Nigeria, Asian Economic and Financial Review,5(2):218-228.

Algorithm Comparation of Naive Bayes and Support Vector Machine based on Particle Swarm Optimization in Sentiment Analysis of Freight Forwarding Services

2020 ◽  
Vol 4 (2) ◽  
pp. 362-369
Author(s):  
Sharazita Dyah Anggita ◽  
Ikmah
Keyword(s):  
Support Vector Machine ◽  
Sentiment Analysis ◽  
Naive Bayes ◽  
Naïve Bayes ◽  
Support Vector ◽  
The Public ◽  
Svm Algorithm ◽  
Bayes Algorithm ◽  
Freight Forwarding ◽  
Improved Accuracy

The needs of the community for freight forwarding are now starting to increase with the marketplace. User opinion about freight forwarding services is currently carried out by the public through many things one of them is social media Twitter. By sentiment analysis, the tendency of an opinion will be able to be seen whether it has a positive or negative tendency. The methods that can be applied to sentiment analysis are the Naive Bayes Algorithm and Support Vector Machine (SVM). This research will implement the two algorithms that are optimized using the PSO algorithms in sentiment analysis. Testing will be done by setting parameters on the PSO in each classifier algorithm. The results of the research that have been done can produce an increase in the accreditation of 15.11% on the optimization of the PSO-based Naive Bayes algorithm. Improved accuracy on the PSO-based SVM algorithm worth 1.74% in the sigmoid kernel.

The Going Concern Opinion: A Time for a Referendum?

2010 ◽  
Author(s):  
Igor Pustylnick ◽  
Vicki Anderson ◽  
John H. Nugent
Keyword(s):  
Going Concern ◽  
Going Concern Opinion
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