В умовах конкуренції, нестабільності зовнішнього середовища виникає потреба у постійному розвитку підприємства, що забезпечує його ефективну довгострокову діяльність. Метою дослідження є визначення фінансового потенціалу підприємства на основі таксономічного аналізу, дасть змогу оцінити, скільки ефективно здійснюється управління фінансами підприємства. Методологічну базу складають сукупність сп...

The option is a financial derivative, which is regularly employed in reducing the risk of its underlying securities. However, investing in options is still risky. Such risk becomes much more severe for speculators who utilize options as a means of leverage to increase their potential returns. In order to mitigate risk on their positions, the rudimentary concept of financial option insurance is ...

eXtensible Business Reporting Language (XBRL) has the potential to influence users’ processing of financial information and their judgments and decisions. XBRL is an eXtensible Markup Language (XML)-based language, developed specifically for financial reporting. XBRL, as a search-facilitating technology, contributes to direct searches and simultaneous presentation of related financial statement...

Living kidney transplantation is a treatment option for some people with end-stage kidney disease. The procedure has low complication rates and positive outcomes; despite this evidence, the number of living kidney donations has decreased in recent years, and the causes are not well understood. This qualitative study sought to explore the experiences of potential living kidney donors before the ...

We assess the severity of phishing attacks in terms of their risk levels and the potential loss in market value to the firms. We analyze 1,030 phishing alerts released on a public database as well as financial data related to the targeted firms using a hybrid text and data mining method that predicts the severity of the attack with high accuracy. Our research identifies the important textual an...

FINANCIAL TIES BETWEEN COMPAniesproducingaddictive tobacco productsandcompaniesproducing drugs to treat or alleviate the addiction are a potential conflict of interest.Several typesof financial tiescanexist. For example, one company could be the sole supplier of a product that is needed by another company. Or, a company could be financially dependent on sales fromanothercompany.Corporatediversi...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...