Abstract This study investigates the relationship between corporate governance, external financing, and earnings management in an emerging market. Using a sample of Vietnamese listed companies period 2010–2020, results indicate that which is measured by principal component analysis (PCA) methodology, useful mechanism to control management. However, when firms engage financing activities, govern...

Among the myriad of applications natural language processing (NLP), assisting law enforcement agencies (LEA) in detecting and preventing cybercrimes is one most recent promising ones. The promotion violence or hate by digital means considered a cybercrime as it leverages cyberspace to support illegal activities real world. paper at hand proposes solution that uses neural network (NN) based NLP ...

in the hot compression test friction has a detrimental influence on the flow stress through the process and therefore, correcting the deformation curve for real behavior is very important for both researchers and engineers. in this study, a series of compression tests were simulated using abaqus software. in this study, it has been employed the taguchi method to design experiments by the factor...

Some clinicians believe that spinal manipulation is an effective treatment for asthma. The aim of this systematic review was to critically evaluate the evidence for or against this claim. Four electronic databases were searched without language restrictions from their inceptions to September 2008. Bibliographies and departmental files were hand-searched. The methodological quality of all includ...

Research on financial statements manipulation (MFS) in the construction industry is interesting because this one of industries that practice fraud most, reaching 16%. In addition, research important MFS continues to occur with increasing amounts, and has a high risk loss. This objectives prove impact ownership, audit committees, triggers (MFS). The results show foreign institutional opportunity...

we sought to understand  whether,  how, and  why the translated journalistic texts  related  to  the  iranian  nuclear  negotiations  were manipulated. to this end,  we  monitored  a news agency’s webpage in a time span of 46 days that began 3 days before almaty i nuclear talks and ended  3  days  after  almaty  ii  talks.  monitoring  resulted  in  a  corpus  made  up  of  36  target  texts  p...