Purpose This study examined the effect of different types politically connected (PCON) Malaysian firms on analysts' forecast accuracy and dispersion. Design/methodology/approach The identified PCON according to Wong Hooy's (2018) classification, which divided political connections into government-linked companies (GLCs), boards directors, business owners family members government leaders. sampl...

Much has been written about the lack of transparency of computational intelligence models. This paper investigates the level of transparency of the Takagi-Sugeno neuro-fuzzy model and the Neural Network model by applying them to conflict management, an application which is concerned with causal interpretations of results. The neural network model is trained using the Bayesian framework. It is f...

In this study, we measure managerial affective states during earnings conference calls by analyzing conference call audio files using vocal emotion analysis software. We hypothesize and find that negative affect displayed by managers discussing their firms’ results and prospects is informative about the firm’s financial future. In particular, we find that managers exhibiting negative affect are...

precipitation is one of important parameters of climatology and atmospheric science that have more importance in human life. recently, extensive flood and drought entered many damage to most parts of the world. precipitation forecasting and alerts management role is responsible for these problems. today, artificial neural networks are one of developed method that applied for estimate and predic...

Earnings management is found to be driven by different managerial incentives. Previous studies have identified that executive compensation contracts create incentives for earnings management. The agency theory and the positive accounting theory provide explanations for contract-driven earnings management. This study links the agency theory and the positive accounting theory and reviews the earl...

Background: One of the main factors for shaping social responsibility and profit management is the auditorchr('39')s ethical intention. Ethical behavior can lead to different behaviors by managers about earnings management.The present study aims to investigate and analyze the relationship between ethical athmosphere, social responsibility and earnings management. Method: The research method u...