We derive a theoretical framework for the experimental certification of non-Gaussian features quantum states using double homodyne detection. rank according to recently defined stellar hierarchy and we propose practical Wigner negativity witnesses. simulate various use-cases ranging from fidelity estimation witnessing negativity. Moreover, extend results on robustness states. Our illustrate use...

Firms approaching deterioration in financial performance may make income-increasing accounting choices an attempt to survive what is probably deemed by the management as a temporary bad period. This study attempts empirically examine real activities-based earnings manipulation among financially troubled firms Malaysia over years prior and after being officially designated “financially distresse...

In this paper operational matrix of Bernstein Polynomials (BPs) is used to solve Bratu equation. This nonlinear equation appears in the particular elecotrospun nanofibers fabrication process framework. Elecotrospun organic nanofibers have been used for a large variety of filtration applications such as in non-woven and filtration industries. By using operational matrix of fractional integration...

This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

Stock prices reflect persistence differences across a wide range of accrual types that are categorized in Richardson, Sloan, Soliman, and Tuna (Journal of Accounting and Economics, 2005). Moreover, stock prices reflect short-term persistence differences more strongly than longterm persistence differences. These findings suggest that investors understand persistence of accrual types during the y...

<p><em><span lang="IN"><strong>ABSTRACT :</strong> This study examines the effect of earnings management to annual report readability. uses data from non-financial sector companies listed on Indonesia Stock Exchange (BEI) for period (2014-2018) with a total 825 observations. The collection technique purposive sampling and analysis multiple regression methods. Based...

Abstract We provide an applied introduction to Bayesian estimation methods for empirical accounting research. To showcase the methods, we compare and contrast of accruals models via a approach with literature’s standard approach. The takes given model normal granted neglects any uncertainty about its parameters. By contrast, our allows incorporating parameter into accruals. This can increase po...

This research aims to analyze the effect of accruals, leverage, and operating cash on earnings persistence by using book tax difference as moderation in manufacturing companies listed Indonesia Stock Exchange during 2018-2020. The sample was selected purposive sampling method many 40 with a total 120 data for three years. technique uses multiple regression analysis is processed Eviews 12.0 Micr...