We show that the determinants and economic implications of the primary loan loss indicators reported in financial reports—non-performing loans (NPL), the allowance and provision for loan losses (ALL and PLL), and net loan charge-offs (NLCO)—vary dramatically across real estate, commercial, and consumer loan types, because these types differ in their homogeneity and collateralization and thus in...

The non-hydrostatic numerical weather prediction (NWP) model ASUCA developed by the Japan Meteorological Agency (JMA) was launched into operation as 2 and 5 km-resolution regional models in 2015 2017, respectively. This paper outlines specifications of with focus on dynamical core its configuration/accuracy an operational model. is designed for high computational stability efficiency, mass cons...

ABSTRACT A large body of empirical research in accounting investigates the causes and consequences accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate validity underlying measures quality. We these using three criteria: (1) Is measure unaffected by economic determinants accruals? (2) Does consistently reflect errors (3) facilitat...

The cash flow statement aids the management to ascertain profitability and liquidity position of a company. One can understand from how efficiently company is paying its obligation in various forms liability expense. This study aimed explore ability short-term accounting accruals predict flows. sample included 77 Jordanian companies listed between 2006–2019. Cash flows were measured by net oper...

The purpose of this article is to investigate the phenomenon earnings management and its impact on accounting performance at time listing event. analysis based a sample 189 firms their securities Ho Chi Minh, Vietnam stock exchange for period 2009 2017. Four cross–sectional models were adopted study estimate with two total accruals current accruals. first provides evidence that Vietnamese aggre...

A Rede Neural Artificial (RNA) tem capacidade de simular uma rede neural biológica e apresenta-se como ferramenta que pode auxiliar na redução problemas econométricos mediante modelos matemáticos. Modelos gerenciamento resultados apresentam um problema fundamental pelo fato dos accruals discricionários da gestão não serem diretamente observáveis, o vem a afetar avaliação do desempenho real empr...