One of the most important concepts in financial statement analysis and evaluation is conservatism. Thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financial statements. This research is about to consider the relation of effective factors on organizat...

This study tried to determine firm-specific variables that affect the price-to-earnings ratios of listed tourism companies at Borsa Istanbul in Turkey over period 2012q3 - 2020q3. For this purpose, quarterly financial data were analyzed by using Generalized Moments Method (GMM). As a result analysis, it was determined positive relationship existed between Tobin’s Q ratio and ratio, whereas nega...

This paper aimed to develop a useful Machine Learning (ML) model for detecting companies with lasting competitive advantages (companies’ moats) according their financial ratios in order improve the performance of investment portfolios. First, we computed belonging S&P 500. Subsequently, assessed stocks’ moats an evaluation defined between 0 and 5 each ratio. The sum all provided score 100 c...

accurate and effective electricity price forecasting is critical to market participants in order to make an appropriate risk management in competitive electricity markets. market participants rely on price forecasts to decide on their bidding strategies, allocate assets and plan facility investments. however, due to its time variant behavior and non-linear and non-stationary nature, electricity...

This study examines the relationships between stock fundamental ratios and idiosyncratic volatility from 1993 to 2010 for Australian Securities Exchange listed companies. The portfolio analysis results show that high idiosyncratic volatility companies tend to be small (measured by size), highly leveraged (measured by interest cover ratio), low profitability (measured by return on equity and ear...

The purpose of this research is predicting the stock prices using the Particle Swarm Optimization Algorithm and Box-Jenkins method. In this way, the information of 165 corporations is collected from 2001 to 2016. Then, this research considers price to earnings per share and earnings per share as main variables. The relevant regression equation was created using two variables of earnings per sha...