The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

To financially evaluate an IT projects is to assess its financial feasibility, while the financial benefits are the core parameters of financial evaluation of IT projects. Therefore, correctly identifying the financial benefits of IT projects is the precondition to ensure the validity of the financial evaluation. Essentially, IT projects can be divided into productive IT projects and supportive...

There are many types of autoregressive patterns in financial time series, and they form a transmission process. Here, we define autoregressive patterns quantitatively through an econometrical regression model. We present a computational algorithm that sets the autoregressive patterns as nodes and transmissions between patterns as edges, and then converts the transmission process of autoregressi...

introduction: the quality of the information provided in the public sector is of a high importance due to the specific purpose of reporting. presenting reliable, complete, and timeliness information of the activities in the governmental sector by using desirable public sector accounting system provides a better opportunity for people's monitoring on the offering of governmental services, transp...

Financial data reflects the development situation and the operating results of an enterprise. The development of hi-tech enterprises has been gaining extensive attention, the use of financial data to evaluate its integrated ability is necessary. After the selection of financial indexes to elevate this integrated ability and through a questionnaire survey of 260 hi-tech enterprises in Beijing, f...

A dynamical price formation model for financial assets is presented. It aims to capture the essence of speculative trading where mispricings of assets are used to make profits. It is shown that together with the incorporation of the concept of risk aversion of agents the model is able to reproduce several key characteristics of financial price series. The approach is contrasted to the conventio...

This study examines the impact of audit committee characteristics (AC) on financial performance listed non-financial companies in Nigeria from 2013-2020. A sample seventy-six (76) as was drawn population one hundred and thirteen (113) companies. Audited annual reports accounts were used for data extraction. The analysis done using descriptive statistics multiple regressions. Explanatory researc...