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management</title> <meta name="description" content="Search results for: real earning management"> <meta name="keywords" content="real earning management"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="real earning management"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 14200</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: real earning management</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14200</span> Earnings Management and Firm’s Creditworthiness </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maria%20A.%20Murtiati">Maria A. Murtiati</a>, <a href="https://publications.waset.org/abstracts/search?q=Ancella%20A.%20Hermawan"> Ancella A. Hermawan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=discretionary%20accruals" title="discretionary accruals">discretionary accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earning%20management" title=" real earning management"> real earning management</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%20loan" title=" bank loan"> bank loan</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20worthiness" title=" credit worthiness"> credit worthiness</a> </p> <a href="https://publications.waset.org/abstracts/5629/earnings-management-and-firms-creditworthiness" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5629.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">346</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14199</span> Real Activities Manipulation vs. Accrual Earnings Management: The Effect of Political Risk</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Heba%20Abdelmotaal">Heba Abdelmotaal</a>, <a href="https://publications.waset.org/abstracts/search?q=Magdy%20Abdel-Kader"> Magdy Abdel-Kader</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: This study explores whether a firm’s effective political risk management is preventing real and accrual earnings management . Design/methodology/approach: Based on a sample of 130 firms operating in Egypt during the period 2008-2013, two hypotheses are tested using the panel data regression models. Findings: The empirical findings indicate a significant relation between real and accrual earnings management and political risk. Originality/value: This paper provides a statistically evidence on the effects of the political risk management failure on the mangers’ engagement in the real and accrual earnings management practices, and its impact on the firm’s performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=political%20risk" title="political risk">political risk</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20management%20failure" title=" risk management failure"> risk management failure</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20activities%20manipulation" title=" real activities manipulation"> real activities manipulation</a>, <a href="https://publications.waset.org/abstracts/search?q=accrual%20earnings%20management" title=" accrual earnings management"> accrual earnings management</a> </p> <a href="https://publications.waset.org/abstracts/32461/real-activities-manipulation-vs-accrual-earnings-management-the-effect-of-political-risk" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32461.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">438</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14198</span> The Real Estate Market Sustainability Concept and Its Implementation in Management of Real Estate Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Linda%20Kau%C5%A1kale">Linda Kauškale</a>, <a href="https://publications.waset.org/abstracts/search?q=Ineta%20Geipele"> Ineta Geipele</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Due to the rapidly changing external environment, portfolio management strategies became closely interconnected with real estate industry development and macroeconomic development tendencies. The aim of the research is to analyze sustainable real estate market development influencing factors, with particular focus on its economic and management aspects that influences real estate investment decisions as well. Scientific literature and article analysis, data analysis, expert evaluation, and other quantitative and qualitative research methods were used in the research. Developed real estate market sustainability model and index analysis approach can be applied by investors and real estate companies in real estate asset management and can help in risk minimization activities in international entrepreneurship. Future research directions have been identified in the research as well. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=indexes" title="indexes">indexes</a>, <a href="https://publications.waset.org/abstracts/search?q=investment%20decisions" title=" investment decisions"> investment decisions</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20estate%20market" title=" real estate market"> real estate market</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/64130/the-real-estate-market-sustainability-concept-and-its-implementation-in-management-of-real-estate-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64130.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">359</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14197</span> Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Usman%20Yakubu">Usman Yakubu</a>, <a href="https://publications.waset.org/abstracts/search?q=Muktar%20Haruna"> Muktar Haruna</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=earning%20quality" title="earning quality">earning quality</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a> </p> <a href="https://publications.waset.org/abstracts/130390/impact-of-audit-committee-on-earning-quality-of-listed-consumer-goods-companies-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/130390.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14196</span> Impact of Risk Management Practices on Company Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Syed%20Atif%20Ali">Syed Atif Ali</a>, <a href="https://publications.waset.org/abstracts/search?q=Farzan%20Yahya"> Farzan Yahya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research paper covers the issue of risk management impact on the company performance. Degree of financial leverage (DFL), degree of operating leverage (DOL) and the working capital ratio (WCR) are taken as independent variables which are the representative of risk and the earning price per share (EPS), return on assets (ROA), return on equity (ROE), Sales and Net profits which are the representative of performance. Last 10 years (2004-2013) of Cement sector of Pakistan data is chosen as sample for analyze their relations by multiple regression technique. Through analyses, it is found that WCR impact adequately on the company performance because if company has enough liquidity than it perform its operations smoothly and enhance its performance very well. DFL should be control moderately because enough DFL leads performance of company downward. On the other hand, the DOL should be less because it causes the less profitability for a company from its operations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=degree%20of%20financial%20leverage%20%28DFL%29" title="degree of financial leverage (DFL)">degree of financial leverage (DFL)</a>, <a href="https://publications.waset.org/abstracts/search?q=degree%20of%20operating%20leverage%20%28DOL%29" title=" degree of operating leverage (DOL)"> degree of operating leverage (DOL)</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20capital%20ratio%20%28WCR%29" title=" working capital ratio (WCR)"> working capital ratio (WCR)</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20per%20share%20%28EPS%29" title=" earning per share (EPS)"> earning per share (EPS)</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20equity%20%28ROE%29" title=" return on equity (ROE)"> return on equity (ROE)</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20assets%20%28ROA%29" title=" return on assets (ROA)"> return on assets (ROA)</a> </p> <a href="https://publications.waset.org/abstracts/33906/impact-of-risk-management-practices-on-company-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33906.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">453</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14195</span> The Investigate Relationship between Moral Hazard and Corporate Governance with Earning Forecast Quality in the Tehran Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatemeh%20Rouhi">Fatemeh Rouhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Hadi%20Nassiri"> Hadi Nassiri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Earning forecast is a key element in economic decisions but there are some situations, such as conflicts of interest in financial reporting, complexity and lack of direct access to information has led to the phenomenon of information asymmetry among individuals within the organization and external investors and creditors that appear. The adverse selection and moral hazard in the investor's decision and allows direct assessment of the difficulties associated with data by users makes. In this regard, the role of trustees in corporate governance disclosure is crystallized that includes controls and procedures to ensure the lack of movement in the interests of the company's management and move in the direction of maximizing shareholder and company value. Therefore, the earning forecast of companies in the capital market and the need to identify factors influencing this study was an attempt to make relationship between moral hazard and corporate governance with earning forecast quality companies operating in the capital market and its impact on Earnings Forecasts quality by the company to be established. Getting inspiring from the theoretical basis of research, two main hypotheses and sub-hypotheses are presented in this study, which have been examined on the basis of available models, and with the use of Panel-Data method, and at the end, the conclusion has been made at the assurance level of 95% according to the meaningfulness of the model and each independent variable. In examining the models, firstly, Chow Test was used to specify either Panel Data method should be used or Pooled method. Following that Housman Test was applied to make use of Random Effects or Fixed Effects. Findings of the study show because most of the variables are positively associated with moral hazard with earnings forecasts quality, with increasing moral hazard, earning forecast quality companies listed on the Tehran Stock Exchange is increasing. Among the variables related to corporate governance, board independence variables have a significant relationship with earnings forecast accuracy and earnings forecast bias but the relationship between board size and earnings forecast quality is not statistically significant. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20forecast%20quality" title=" earning forecast quality"> earning forecast quality</a>, <a href="https://publications.waset.org/abstracts/search?q=moral%20hazard" title=" moral hazard"> moral hazard</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20sciences" title=" financial sciences"> financial sciences</a> </p> <a href="https://publications.waset.org/abstracts/6400/the-investigate-relationship-between-moral-hazard-and-corporate-governance-with-earning-forecast-quality-in-the-tehran-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6400.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">322</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14194</span> REITs India- New Investment Avenue for Financing Urban Infrastructure in India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rajat%20Kapoor">Rajat Kapoor</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Indian Real Estate sector is the second largest employer after agriculture and is slated to grow at 30 percent over the next decade. Indian cities have shown tumultuous growth since last two decades. With the growing need of infrastructure, it has become inevitable for real estate sector to adopt more organized and transparent system of investment. SPVs such as REITs ensure transparency facilitating accessibility to invest in real estate for those who find it difficult to purchase real estate as an investment option with a realistic income expectation from their investment. RIETs or real estate investment trusts is an instrument of pooling funds similar to that of mutual funds. In a simpler term REIT is an Investment Vehicle in the form a trust which holds & manages large commercial rent¬ earning properties on behalf of investors and distributes most of its profit as dividends. REIT enables individual investors to invest their money in commercial real estate assets in a diversified portfolio and on the other hand provides fiscal liquidity to developers as easy exit option and channel funds for new projects. However, the success REIT is very much dependent on the taxation structure making such models attractive and adaptive enough for both developers and investors to opt for such investment option. This paper is intended to capture an overview of REITs with context to Indian real estate scenario. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Indian%20real%20estate" title="Indian real estate">Indian real estate</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20estate%20infrastructure%20trusts" title=" real estate infrastructure trusts"> real estate infrastructure trusts</a>, <a href="https://publications.waset.org/abstracts/search?q=urban%20finance" title=" urban finance"> urban finance</a>, <a href="https://publications.waset.org/abstracts/search?q=infrastructure%20investment%20trusts" title=" infrastructure investment trusts"> infrastructure investment trusts</a> </p> <a href="https://publications.waset.org/abstracts/33069/reits-india-new-investment-avenue-for-financing-urban-infrastructure-in-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33069.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">467</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14193</span> Minimum Pension Guarantee in Funded Pension Schemes: Theoretical Model and Global Implementation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ishay%20Wolf">Ishay Wolf</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this study, the financial position of pension actors in the market during the pension system transition toward a more funded capitalized scheme is explored, mainly via an option benefit model. This is enabled by not considering the economy as a single earning cohort. We analytically demonstrate a socio-economic anomaly in the funded pension system, which is in favor of high earning cohorts on at the expense of low earning cohorts. This anomaly is realized by a lack of insurance and exposure to financial and systemic risks. Furthermore, the anomaly might lead to pension re-reform back to unfunded scheme, mostly due to political pressure. We find that a minimum pension guarantee is a rebalance mechanism to this anomaly, which increases the probability to of the sustainable pension scheme. Specifically, we argue that implementing the guarantee with an intra-generational, risk-sharing mechanism is the most efficient way to reduce the effect of this abnormality. Moreover, we exhibit the convergence process toward implementing minimum pension guarantee in many countries which have capitalized their pension systems during the last three decades, particularly among Latin America and CEE countries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=benefits" title="benefits">benefits</a>, <a href="https://publications.waset.org/abstracts/search?q=pension%20scheme" title=" pension scheme"> pension scheme</a>, <a href="https://publications.waset.org/abstracts/search?q=put%20option" title=" put option"> put option</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20security" title=" social security"> social security</a> </p> <a href="https://publications.waset.org/abstracts/132634/minimum-pension-guarantee-in-funded-pension-schemes-theoretical-model-and-global-implementation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132634.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">122</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14192</span> Financial Reporting Quality and International Financial Reporting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Matthias%20Nnadi">Matthias Nnadi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using samples of 250 large listed firms by market capitalization in China and Hong Kong, we conducted empirical test to determine the impact of regulatory environment on reporting quality following IFRS convergence using three financial reporting measures; earning management, timely loss recognition and value relevance. Our results indicate that accounting data are more value relevant for Hong Kong listed firms than the Chinese A-share firms. The empirical results for timely loss recognition further reveal that there is a larger coefficient estimate on bad news earnings, which suggests that Chines A-share firms are more likely to report losses in a timely manner. The results support the evidence that substantial convergence of IFRS can improve financial reporting quality in a regulated environment such as China. This further supports the expectation that IFRS are relevant to China and has positive effect on its accounting practice and quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=reporting" title="reporting">reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=quality" title=" quality"> quality</a>, <a href="https://publications.waset.org/abstracts/search?q=earning" title=" earning"> earning</a>, <a href="https://publications.waset.org/abstracts/search?q=loss" title=" loss"> loss</a>, <a href="https://publications.waset.org/abstracts/search?q=relevance" title=" relevance"> relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial" title=" financial"> financial</a>, <a href="https://publications.waset.org/abstracts/search?q=China" title=" China"> China</a>, <a href="https://publications.waset.org/abstracts/search?q=Hong%20Kong" title=" Hong Kong"> Hong Kong</a> </p> <a href="https://publications.waset.org/abstracts/5195/financial-reporting-quality-and-international-financial-reporting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5195.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">462</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14191</span> The Impact of Corporate Governance Mechanisms on Earnings Management Practices: Evidence from Jordan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lara%20Al-Haddad">Lara Al-Haddad</a>, <a href="https://publications.waset.org/abstracts/search?q=Mark%20Whittington"> Mark Whittington</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to examine the impact of two influential internal corporate governance mechanisms, namely board characteristics and ownership structure on the use of real activities-based and accrual-based earnings management by Jordanian public firms. Using panel data from Jordanian public firms after the introduction of the Jordanian Corporate Governance Code (JCGC) in 2009, the study finds both institutional ownership and managerial ownership constrain the use of real and accrual earnings manipulations. On the other side, both independent directors and largest shareholders are found to exaggerate the incidence of using real and accrual earnings management. The study also examines the trade-off between real and accrual earnings management and found that Jordanian firms use a combination of real and accrual-based earnings management to obtain the greatest effect on earnings reporting strategies. For the purpose of this study, three types of real earnings management are considered: sales manipulation, overproduction, and the abnormal reduction of discretionary expenditures. The abnormal discretionary accrual is considered for accruals management. While for the internal corporate governance mechanisms; board characteristics are examined by using board independence, board size, and CEO-duality; and ownership structure is examined by using managerial ownership, institutional ownership, foreign ownership and largest shareholder ownership. To the best knowledge of the researchers, this study is the first to examine the relationship between board characteristics and real earnings management in Jordan. Further, it is the first to examine the relationship between corporate governance mechanisms and discretionary accruals after the introduction of the Jordanian Corporate Governance Code in 2009. Thus, the findings of this study have important policy implications for policymakers, regulators, standard setters, audit professional, and investors in their attempts to constrain the practice of earnings management, whether real or accrual, and to improve the financial reporting quality in Jordan. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20characteristics" title="board characteristics">board characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordan" title=" Jordan"> Jordan</a>, <a href="https://publications.waset.org/abstracts/search?q=ownership%20structure" title=" ownership structure"> ownership structure</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earnings%20management" title=" real earnings management"> real earnings management</a> </p> <a href="https://publications.waset.org/abstracts/63986/the-impact-of-corporate-governance-mechanisms-on-earnings-management-practices-evidence-from-jordan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/63986.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">345</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14190</span> Design of Real Time Early Response Systems for Natural Disaster Management Based on Automation and Control Technologies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=C.%20Pacheco">C. Pacheco</a>, <a href="https://publications.waset.org/abstracts/search?q=A.%20Cipriano"> A. Cipriano</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A new concept of response system is proposed for filling the gap that exists in reducing vulnerability during immediate response to natural disasters. Real Time Early Response Systems (RTERSs) incorporate real time information as feedback data for closing control loop and for generating real time situation assessment. A review of the state of the art works that fit the concept of RTERS is presented, and it is found that they are mainly focused on manmade disasters. At the same time, in response phase of natural disaster management many works are involved in creating early warning systems, but just few efforts have been put on deciding what to do once an alarm is activated. In this context a RTERS arises as a useful tool for supporting people in their decision making process during natural disasters after an event is detected, and also as an innovative context for applying well-known automation technologies and automatic control concepts and tools. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=disaster%20management" title="disaster management">disaster management</a>, <a href="https://publications.waset.org/abstracts/search?q=emergency%20response%20system" title=" emergency response system"> emergency response system</a>, <a href="https://publications.waset.org/abstracts/search?q=natural%20disasters" title=" natural disasters"> natural disasters</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20time" title=" real time"> real time</a> </p> <a href="https://publications.waset.org/abstracts/26120/design-of-real-time-early-response-systems-for-natural-disaster-management-based-on-automation-and-control-technologies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/26120.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">442</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14189</span> Corporate Governance Attributes and Financial Performance in Malaysian Listed Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Idris%20Adamu%20Alhaji">Idris Adamu Alhaji</a>, <a href="https://publications.waset.org/abstracts/search?q=Wan%20Fauziahbt%20Wan%20Yusoff"> Wan Fauziahbt Wan Yusoff</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study was conducted to identify the relationship between Corporate Governance attributes and Firm Performance, various studies, had been carried out mostly in developed countries, in order to identify the relationship between corporate governance attributes and firm performance. Since, the value creation of corporate governance can be measured through the firm performance, corporate governance act as a mechanism to align management's goals with the stakeholders especially to increase firm performance. Despite extensive study of corporate governance there is still an inconsistence relationship between corporate governance attributes and firm performance. Therefore, the aim of this paper is to identify the relationship between corporate governance attributes and firm performance. Five corporate governance element were used as independent variables which include: Independent director, board size, audit committee, leadership structure and board meeting. Meanwhile, the dependent variables are two firm performance measurements; return on equity (ROE) and earning per share (EPS). This study uses quantitative approaches whereby data were gathered from secondary source data were collected from Annual Reports of the companies, online journals etc. This study revealed that, there is a significant relationship between corporate governance attributes and firm performance. Therefore, the results show that good corporate governance practice influence firm performance. Finally, it's hoped that this study provides current corporate governance scenario in Malaysia that can be used to enhance the development of corporate governance of the country. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20equity" title=" return on equity"> return on equity</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20per%20share" title=" earning per share"> earning per share</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/19819/corporate-governance-attributes-and-financial-performance-in-malaysian-listed-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19819.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">466</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14188</span> Real-Time Visualization Using GPU-Accelerated Filtering of LiDAR Data</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sa%C5%A1o%20Pe%C4%8Dnik">Sašo Pečnik</a>, <a href="https://publications.waset.org/abstracts/search?q=Borut%20%C5%BDalik"> Borut Žalik</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents a real-time visualization technique and filtering of classified LiDAR point clouds. The visualization is capable of displaying filtered information organized in layers by the classification attribute saved within LiDAR data sets. We explain the used data structure and data management, which enables real-time presentation of layered LiDAR data. Real-time visualization is achieved with LOD optimization based on the distance from the observer without loss of quality. The filtering process is done in two steps and is entirely executed on the GPU and implemented using programmable shaders. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=filtering" title="filtering">filtering</a>, <a href="https://publications.waset.org/abstracts/search?q=graphics" title=" graphics"> graphics</a>, <a href="https://publications.waset.org/abstracts/search?q=level-of-details" title=" level-of-details"> level-of-details</a>, <a href="https://publications.waset.org/abstracts/search?q=LiDAR" title=" LiDAR"> LiDAR</a>, <a href="https://publications.waset.org/abstracts/search?q=real-time%20visualization" title=" real-time visualization"> real-time visualization</a> </p> <a href="https://publications.waset.org/abstracts/16857/real-time-visualization-using-gpu-accelerated-filtering-of-lidar-data" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/16857.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">308</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14187</span> Female’s Involvement in Real Estate Business in Nigeria: A Case Study of Lagos State</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Osaretin%20Rosemary%20Uyi">Osaretin Rosemary Uyi</a>, <a href="https://publications.waset.org/abstracts/search?q=A.%20O.%20Ogungbemi"> A. O. Ogungbemi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Female involvement in policy making and partnership in a man-driven-world is fast gaining international recognition. The Nigeria commercial real estate is one of the sectors of the economy that has a significant number of the male in the business. This study was conducted to assess the participation of females in estate management in Lagos state, Nigeria. Lagos is the commercial nerve center of Nigeria having the highest number of real estate practitioners and investors. The population due to the daily influx of people has made real estate business to continue to grow in this part of Nigeria. A structured questionnaire duly pre-tested and validated was used to elicit information from the respondents. The data collected were presented using tables and charts and were analyzed using descriptive statistical tools such as frequency counts, percentages, were used to test the hypothesis. The results also indicated that most females that participated in commercial real estate business are educated (80%), fell within 31-40 years of age (75%) and of high income status (88%) earn above ₦800,000 per year, while 10% are real estate investors and 82% of the female in the sector are employee. The study concluded that the number of female participating in various aspect of commercial real estate business in the study area was moderate while the numbers of female investors are low when compared to male. This might be due to the problems associated with rent collection, land disputes and other issues that are associated with property management in Nigeria. It is therefore recommended that females in real estate should be empowered and encouraged to match with their male counterpart. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=commercial%20real%20estate" title="commercial real estate">commercial real estate</a>, <a href="https://publications.waset.org/abstracts/search?q=empowerment" title=" empowerment"> empowerment</a>, <a href="https://publications.waset.org/abstracts/search?q=female" title=" female"> female</a>, <a href="https://publications.waset.org/abstracts/search?q=participation" title=" participation"> participation</a>, <a href="https://publications.waset.org/abstracts/search?q=property%20management" title=" property management"> property management</a> </p> <a href="https://publications.waset.org/abstracts/34399/females-involvement-in-real-estate-business-in-nigeria-a-case-study-of-lagos-state" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/34399.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">330</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14186</span> Automated Prepaid Billing Subscription System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adekunle%20K.%20O">Adekunle K. O</a>, <a href="https://publications.waset.org/abstracts/search?q=Adeniyi%20A.%20E"> Adeniyi A. E</a>, <a href="https://publications.waset.org/abstracts/search?q=Kolawole%20E"> Kolawole E</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the most dramatic trends in the communications market in recent years has been the growth of prepaid services. Today, prepaid no longer constitutes the low-revenue, basic-service segment. It is driven by a high margin, value-add service customers who view it as a convenient way of retaining control over their usage and communication spending while expecting high service levels. To service providers, prepaid services offer the advantage of reducing bad accounts while allowing them to predict usage and plan network resources. Yet, the real-time demands of prepaid services require a scalable, real-time platform to manage customers through their entire life cycle. It delivers integrated real-time rating, voucher management, recharge management, customer care and service provisioning for the generation of new prepaid services. It carries high scalability that can handle millions of prepaid customers in real-time through their entire life cycle. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=prepaid%20billing" title="prepaid billing">prepaid billing</a>, <a href="https://publications.waset.org/abstracts/search?q=voucher%20management" title=" voucher management"> voucher management</a>, <a href="https://publications.waset.org/abstracts/search?q=customers" title=" customers"> customers</a>, <a href="https://publications.waset.org/abstracts/search?q=automated" title=" automated"> automated</a>, <a href="https://publications.waset.org/abstracts/search?q=security" title=" security"> security</a> </p> <a href="https://publications.waset.org/abstracts/153421/automated-prepaid-billing-subscription-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/153421.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">115</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14185</span> A NoSQL Based Approach for Real-Time Managing of Robotics's Data</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gueidi%20Afef">Gueidi Afef</a>, <a href="https://publications.waset.org/abstracts/search?q=Gharsellaoui%20Hamza"> Gharsellaoui Hamza</a>, <a href="https://publications.waset.org/abstracts/search?q=Ben%20Ahmed%20Samir"> Ben Ahmed Samir</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper deals with the secret of the continual progression data that new data management solutions have been emerged: The NoSQL databases. They crossed several areas like personalization, profile management, big data in real-time, content management, catalog, view of customers, mobile applications, internet of things, digital communication and fraud detection. Nowadays, these database management systems are increasing. These systems store data very well and with the trend of big data, a new challenge’s store demands new structures and methods for managing enterprise data. The new intelligent machine in the e-learning sector, thrives on more data, so smart machines can learn more and faster. The robotics are our use case to focus on our test. The implementation of NoSQL for Robotics wrestle all the data they acquire into usable form because with the ordinary type of robotics; we are facing very big limits to manage and find the exact information in real-time. Our original proposed approach was demonstrated by experimental studies and running example used as a use case. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=NoSQL%20databases" title="NoSQL databases">NoSQL databases</a>, <a href="https://publications.waset.org/abstracts/search?q=database%20management%20systems" title=" database management systems"> database management systems</a>, <a href="https://publications.waset.org/abstracts/search?q=robotics" title=" robotics"> robotics</a>, <a href="https://publications.waset.org/abstracts/search?q=big%20data" title=" big data"> big data</a> </p> <a href="https://publications.waset.org/abstracts/65886/a-nosql-based-approach-for-real-time-managing-of-roboticss-data" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/65886.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">354</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14184</span> Application of Global Predictive Real Time Control Strategy to Improve Flooding Prevention Performance of Urban Stormwater Basins</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shadab%20Shishegar">Shadab Shishegar</a>, <a href="https://publications.waset.org/abstracts/search?q=Sophie%20Duchesne"> Sophie Duchesne</a>, <a href="https://publications.waset.org/abstracts/search?q=Genevieve%20%20Pelletier"> Genevieve Pelletier</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Sustainability as one of the key elements of Smart cities, can be realized by employing Real Time Control Strategies for city’s infrastructures. Nowadays Stormwater management systems play an important role in mitigating the impacts of urbanization on natural hydrological cycle. These systems can be managed in such a way that they meet the smart cities standards. In fact, there is a huge potential for sustainable management of urban stormwater and also its adaptability to global challenges like climate change. Hence, a dynamically managed system that can adapt itself to instability of the environmental conditions is desirable. A Global Predictive Real Time Control approach is proposed in this paper to optimize the performance of stormwater management basins in terms of flooding prevention. To do so, a mathematical optimization model is developed then solved using Genetic Algorithm (GA). Results show an improved performance at system-level for the stormwater basins in comparison to static strategy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20sustainability" title="environmental sustainability">environmental sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=optimization" title=" optimization"> optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20time%20control" title=" real time control"> real time control</a>, <a href="https://publications.waset.org/abstracts/search?q=storm%20water%20management" title=" storm water management"> storm water management</a> </p> <a href="https://publications.waset.org/abstracts/91205/application-of-global-predictive-real-time-control-strategy-to-improve-flooding-prevention-performance-of-urban-stormwater-basins" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/91205.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">177</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14183</span> Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatma%20Ezzahra%20Kateb">Fatma Ezzahra Kateb</a>, <a href="https://publications.waset.org/abstracts/search?q=Neila%20Boulila%20Taktak"> Neila Boulila Taktak</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Kabir%20Hassan"> Mohamed Kabir Hassan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AAOIFI" title="AAOIFI">AAOIFI</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20quality" title=" financial reporting quality"> financial reporting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20smoothing%20perspective" title=" income smoothing perspective"> income smoothing perspective</a>, <a href="https://publications.waset.org/abstracts/search?q=MENA%20countries" title=" MENA countries"> MENA countries</a> </p> <a href="https://publications.waset.org/abstracts/157853/accounting-and-auditing-standards-influence-on-income-smoothing-perspective-in-islamic-financial-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/157853.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">94</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14182</span> Impact of Audit Committee on Real Earnings Management: Cases of Netherlands</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sana%20Masmoudi%20Mardassi">Sana Masmoudi Mardassi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yosra%20Makni%20Fourati"> Yosra Makni Fourati</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20expertise" title=" financial expertise"> financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earnings%20management" title=" real earnings management"> real earnings management</a> </p> <a href="https://publications.waset.org/abstracts/109900/impact-of-audit-committee-on-real-earnings-management-cases-of-netherlands" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109900.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">165</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14181</span> A Survey on Positive Real and Strictly Positive Real Scalar Transfer Functions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mojtaba%20Hakimi-Moghaddam">Mojtaba Hakimi-Moghaddam</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Positive real and strictly positive real transfer functions are important concepts in the control theory. In this paper, the results of researches in these areas are summarized. Definitions together with their graphical interpretations are mentioned. The equivalent conditions in the frequency domain and state space representations are reviewed. Their equivalent electrical networks are explained. Also, a comprehensive discussion about a difference between behavior of real part of positive real and strictly positive real transfer functions in high frequencies is presented. Furthermore, several illustrative examples are given. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=real%20rational%20transfer%20functions" title="real rational transfer functions">real rational transfer functions</a>, <a href="https://publications.waset.org/abstracts/search?q=positive%20realness%20property" title=" positive realness property"> positive realness property</a>, <a href="https://publications.waset.org/abstracts/search?q=strictly%20positive%20realness%20property" title=" strictly positive realness property"> strictly positive realness property</a>, <a href="https://publications.waset.org/abstracts/search?q=equivalent%20conditions" title=" equivalent conditions"> equivalent conditions</a> </p> <a href="https://publications.waset.org/abstracts/44531/a-survey-on-positive-real-and-strictly-positive-real-scalar-transfer-functions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/44531.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">386</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14180</span> Investors' Ratio Analysis and the Profitability of Listed Firms: Evidence from Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abisola%20Akinola">Abisola Akinola</a>, <a href="https://publications.waset.org/abstracts/search?q=Akinsulere%20Femi"> Akinsulere Femi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The stock market has continually been a source of economic development in most developing countries. This study examined the relationship between investors’ ratio analysis and profitability of quoted companies in Nigeria using secondary data obtained from the annual reports of forty-two (42) companies. The study employed the multiple regression technique to analyze the relationship between investors’ ratio analysis (measured by dividend per share and earning per share) and profitability (measured by the return on equity). The results from the analysis show that investors’ ratio analysis, when measured by earnings per share, have a positive and significant impact on profitability. However, the study noted that investors’ ratio analysis, when measured by dividend per share, tend to have a positive impact on profitability but it is statistically insignificant. By implication, investors and other stakeholders that are interested in investing in stocks can predict the earning capacity of listed firms in the stock market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dividend%20per%20share" title="dividend per share">dividend per share</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20per%20share" title=" earnings per share"> earnings per share</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20equity" title=" return on equity"> return on equity</a> </p> <a href="https://publications.waset.org/abstracts/109160/investors-ratio-analysis-and-the-profitability-of-listed-firms-evidence-from-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109160.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">137</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14179</span> Livelihood and Sustainability: Anthropological Insight from the Juang Tribe</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sampriti%20Panda">Sampriti Panda</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Earning one’s own livelihood is the most basic and inseparable activity for survival and existence of humankind. In any kind of situation and in every type of geographical terrain, human does adopt various strategies and ways of earning their own livelihood. Since time immemorial, anthropocentrism has been the saga of livelihood where environment is out casted and exploited to any limit so that mankind can survive. With the passage of time, humans regained their consciousness and realized that the time has arrived now to shift to sustainable livelihood and stop being self centered. This paper tries to focus on the very central issue and the hotpot of discussion in the present era which revolves around sustainable livelihood. The aim of the paper is to find out how the tribal communities which are primarily forest based are the best example of sustainable livelihood since their existence. The paper also tries to throw light on the burning issue of the so-called term ‘development’ affecting the traditional ways of livelihood opted by the forest based tribal communities. The data presented in the paper are primary and have been collected using various techniques and methodology like observation, interviews, life histories, case studies and other techniques used in a self conducted fieldwork among the Juangs, who are one of the PVTGs of Odisha. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=forest" title="forest">forest</a>, <a href="https://publications.waset.org/abstracts/search?q=livelihood" title=" livelihood"> livelihood</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=tribe" title=" tribe"> tribe</a> </p> <a href="https://publications.waset.org/abstracts/57693/livelihood-and-sustainability-anthropological-insight-from-the-juang-tribe" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57693.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">213</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14178</span> Understanding Post-Displacement Earnings Losses: The Role of Wealth Inequality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Bartal">M. Bartal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A large empirical evidence points to sizable lifetime earnings losses associated with the displacement of tenured workers. The causes of these losses are still not well-understood. Existing explanations are heavily based on human capital depreciation during non-employment spells. In this paper, a new avenue is explored. Evidence on the role of household liquidity constraints in accounting for the persistence of post-displacement earning losses is provided based on SIPP data. Then, a directed search and matching model with endogenous human capital and wealth accumulation is introduced. The model is computationally tractable thanks to its block-recursive structure and highlights a non-trivial, yet intuitive, interaction between wealth and human capital. Constrained workers tend to accept jobs with low firm-sponsored training because the latter are (endogenously) easier to find. This new channel provides a plausible explanation for why young (highly constrained) workers suffer persistent scars after displacement. Finally, the model is calibrated on US data to show that the interplay between wealth and human capital is crucial to replicate the observed lifecycle pattern of earning losses. JEL— E21, E24, J24, J63. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=directed%20search" title="directed search">directed search</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital%20accumulation" title=" human capital accumulation"> human capital accumulation</a>, <a href="https://publications.waset.org/abstracts/search?q=job%20displacement" title=" job displacement"> job displacement</a>, <a href="https://publications.waset.org/abstracts/search?q=wealth%20accumulation" title=" wealth accumulation"> wealth accumulation</a> </p> <a href="https://publications.waset.org/abstracts/85162/understanding-post-displacement-earnings-losses-the-role-of-wealth-inequality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85162.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">208</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14177</span> Application of Mathematical Sciences to Farm Management</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fahad%20Suleiman">Fahad Suleiman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Agriculture has been the mainstay of the nation’s economy in Nigeria. It provides food for the ever rapidly increasing population and raw materials for the industries. People especially the rural dwellers are gainfully employed on their crop farms and small-scale livestock farms for income earning. In farming, availability of funds and time management are one of the major factors that influence the system of farming in Nigeria in which mathematical science knowledge was highly required in order for farms to be managed effectively. Farmers often applied mathematics, almost every day for a variety of tasks, ranging from measuring and weighing, to land marking. This paper, therefore, explores some of the ways math is used in farming. For instance, farmers use arithmetic variety of farm activities such as seed planting, harvesting crop, cultivation and mulching. It is also important in helping farmers to know how much their livestock weighs, how much milk their cows produce and crop yield per acres, among others. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agriculture" title="agriculture">agriculture</a>, <a href="https://publications.waset.org/abstracts/search?q=application" title=" application"> application</a>, <a href="https://publications.waset.org/abstracts/search?q=economic" title=" economic"> economic</a>, <a href="https://publications.waset.org/abstracts/search?q=farming" title=" farming"> farming</a>, <a href="https://publications.waset.org/abstracts/search?q=mathematics" title=" mathematics"> mathematics</a> </p> <a href="https://publications.waset.org/abstracts/74574/application-of-mathematical-sciences-to-farm-management" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/74574.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">247</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14176</span> A Comparison of Ethical Perceptions of Business Students In MINA</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leonie%20Jooste">Leonie Jooste</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethics" title="ethics">ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20courses." title=" business courses."> business courses.</a> </p> <a href="https://publications.waset.org/abstracts/162530/a-comparison-of-ethical-perceptions-of-business-students-in-mina" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/162530.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">121</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14175</span> PhD Research Design and Descriptive Theory: Theoretical Framework for Development of Integrated Management System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Samuel%20Quashie">Samuel Quashie</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The importance of theory for PhD construction management research cannot be underestimated, as it requires a sound theoretical basis. Theory efficiency reduces errors in the research problem, solving it by building upon current theory. Provides a structure for examination, enables the efficient development of the construction management field and to it practical real world problems. The aim is to develop the theoretical framework for the application of descriptive theory within the PhD research design To apply the proposed theoretical framework using the case of the topic of ‘integrated management system,’ classifying the phenomena into categories, explore the association between the category–defining attributes and the outcome observed. Forming categorization based upon attributes of phenomena (framework and typologies), and statement of association (models). Predicting (deductive process) and confirming (inductive process). The descriptive theory is important and provides a structure for examination, enables the efficient development of construction management field and to it practical real world problems. In conclusion, the work done in management presents fertile ground for research and theory development. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=descriptive%20theory" title="descriptive theory">descriptive theory</a>, <a href="https://publications.waset.org/abstracts/search?q=PhD%20research%20design" title=" PhD research design"> PhD research design</a>, <a href="https://publications.waset.org/abstracts/search?q=theoretical%20framework" title=" theoretical framework"> theoretical framework</a>, <a href="https://publications.waset.org/abstracts/search?q=construction%20management" title=" construction management "> construction management </a> </p> <a href="https://publications.waset.org/abstracts/32841/phd-research-design-and-descriptive-theory-theoretical-framework-for-development-of-integrated-management-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32841.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">426</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14174</span> Design and Development of Real-Time Optimal Energy Management System for Hybrid Electric Vehicles</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Masood%20Roohi">Masood Roohi</a>, <a href="https://publications.waset.org/abstracts/search?q=Amir%20Taghavipour"> Amir Taghavipour</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper describes a strategy to develop an energy management system (EMS) for a charge-sustaining power-split hybrid electric vehicle. This kind of hybrid electric vehicles (HEVs) benefit from the advantages of both parallel and series architecture. However, it gets relatively more complicated to manage power flow between the battery and the engine optimally. The applied strategy in this paper is based on nonlinear model predictive control approach. First of all, an appropriate control-oriented model which was accurate enough and simple was derived. Towards utilization of this controller in real-time, the problem was solved off-line for a vast area of reference signals and initial conditions and stored the computed manipulated variables inside look-up tables. Look-up tables take a little amount of memory. Also, the computational load dramatically decreased, because to find required manipulated variables the controller just needed a simple interpolation between tables. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=hybrid%20electric%20vehicles" title="hybrid electric vehicles">hybrid electric vehicles</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20management%20system" title=" energy management system"> energy management system</a>, <a href="https://publications.waset.org/abstracts/search?q=nonlinear%20model%20predictive%20control" title=" nonlinear model predictive control"> nonlinear model predictive control</a>, <a href="https://publications.waset.org/abstracts/search?q=real-time" title=" real-time"> real-time</a> </p> <a href="https://publications.waset.org/abstracts/60446/design-and-development-of-real-time-optimal-energy-management-system-for-hybrid-electric-vehicles" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/60446.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">352</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14173</span> A Reinforcement Learning Approach for Evaluation of Real-Time Disaster Relief Demand and Network Condition</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ali%20Nadi">Ali Nadi</a>, <a href="https://publications.waset.org/abstracts/search?q=Ali%20Edrissi"> Ali Edrissi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Relief demand and transportation links availability is the essential information that is needed for every natural disaster operation. This information is not in hand once a disaster strikes. Relief demand and network condition has been evaluated based on prediction method in related works. Nevertheless, prediction seems to be over or under estimated due to uncertainties and may lead to a failure operation. Therefore, in this paper a stochastic programming model is proposed to evaluate real-time relief demand and network condition at the onset of a natural disaster. To address the time sensitivity of the emergency response, the proposed model uses reinforcement learning for optimization of the total relief assessment time. The proposed model is tested on a real size network problem. The simulation results indicate that the proposed model performs well in the case of collecting real-time information. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=disaster%20management" title="disaster management">disaster management</a>, <a href="https://publications.waset.org/abstracts/search?q=real-time%20demand" title=" real-time demand"> real-time demand</a>, <a href="https://publications.waset.org/abstracts/search?q=reinforcement%20learning" title=" reinforcement learning"> reinforcement learning</a>, <a href="https://publications.waset.org/abstracts/search?q=relief%20demand" title=" relief demand"> relief demand</a> </p> <a href="https://publications.waset.org/abstracts/60690/a-reinforcement-learning-approach-for-evaluation-of-real-time-disaster-relief-demand-and-network-condition" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/60690.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">316</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14172</span> Agile Real-Time Field Programmable Gate Array-Based Image Processing System for Drone Imagery in Digital Agriculture</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sabiha%20Shahid%20Antora">Sabiha Shahid Antora</a>, <a href="https://publications.waset.org/abstracts/search?q=Young%20Ki%20Chang"> Young Ki Chang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Along with various farm management technologies, imagery is an important tool that facilitates crop assessment, monitoring, and management. As a consequence, drone imaging technology is playing a vital role to capture the state of the entire field for yield mapping, crop scouting, weed detection, and so on. Although it is essential to inspect the cultivable lands in real-time for making rapid decisions regarding field variable inputs to combat stresses and diseases, drone imagery is still evolving in this area of interest. Cost margin and post-processing complexions of the image stream are the main challenges of imaging technology. Therefore, this proposed project involves the cost-effective field programmable gate array (FPGA) based image processing device that would process the image stream in real-time as well as providing the processed output to support on-the-spot decisions in the crop field. As a result, the real-time FPGA-based image processing system would reduce operating costs while minimizing a few intermediate steps to deliver scalable field decisions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=real-time" title="real-time">real-time</a>, <a href="https://publications.waset.org/abstracts/search?q=FPGA" title=" FPGA"> FPGA</a>, <a href="https://publications.waset.org/abstracts/search?q=drone%20imagery" title=" drone imagery"> drone imagery</a>, <a href="https://publications.waset.org/abstracts/search?q=image%20processing" title=" image processing"> image processing</a>, <a href="https://publications.waset.org/abstracts/search?q=crop%20monitoring" title=" crop monitoring"> crop monitoring</a> </p> <a href="https://publications.waset.org/abstracts/132611/agile-real-time-field-programmable-gate-array-based-image-processing-system-for-drone-imagery-in-digital-agriculture" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132611.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">113</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">14171</span> The Impact of Audit Committee on Real Earnings Management: Evidence from Netherlands</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sana%20Masmoudi">Sana Masmoudi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yosra%20Makni"> Yosra Makni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. This study provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity, and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. Using data from, with a sample of 80 companies listed on the Amsterdam Stock Exchange during 2010-2017, the study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC-financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20expertise" title=" financial expertise"> financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earnings%20management" title=" real earnings management"> real earnings management</a> </p> <a href="https://publications.waset.org/abstracts/109923/the-impact-of-audit-committee-on-real-earnings-management-evidence-from-netherlands" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109923.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">171</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=real%20earning%20management&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=real%20earning%20management&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=real%20earning%20management&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=real%20earning%20management&page=5">5</a></li> <li class="page-item"><a class="page-link" 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