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IFRS convergence and accounting quality: India a case study
همگرایی و کیفیت حسابداری IFRS: مطالعه موردی هند-2021 This study examines the impact on accounting quality in India after converging Indian generally accepted accounting principles (IGAAP) with International Financial Reporting
Standards (IFRS). The converged form of IGAAP is referred as Indian Accounting
Standards (Ind AS). Using a pre-and post-IFRS adoption period design, we compare the
quality of accounting information reported under IGAAP and Ind AS. Our results show that
accounting quality deteriorates immediately after the adoption of Ind AS. In particular, we
document that the implementation of IFRS-converged standards results in lower variability
in net income, a higher magnitude of discretionary accruals, less timely recognition of
losses, and lower value relevance of reported earnings. Subsequent tests suggest that the
deterioration in accounting quality ameliorates with the passage of time. The findings of
the study suggest that there may be a learning curve for the benefits of IFRS adoption/convergence to diffuse over time through a system. Moreover, simply adopting or converging
to IFRS without concurrent changes in institutional and enforcement frameworks may not
result in improvements in accounting quality, especially in countries with weak regulatory
jurisdictions. Consequently, more attention needs to be paid to implementation and diffusion issues, such as integrating IFRS intentionally in the University curriculum and providing workshops and continuing education courses to improve stakeholder familiarity with
IFRS. Improvements in the institutional structures of financial reporting should also be
implemented.
keywords: همگرایی | کیفیت حسابداری | هندوستان | IFRS | Convergence | Ind AS | Accounting quality | India |
مقاله انگلیسی |
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The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
تأثیر مقررات بانکی و استانداردهای حسابداری بر برآورد ذخایر زیان وام اختیاری-2021 Loan loss provisions (LLP) are relatively large accruals for commercial banks (Ahmed et al., 1999), and therefore, have a significant
impact on banks’ earnings and regulatory capital. Moreover, LLP are one of the leading accounting disclosure items that offer a
substantial scope of discretion to managers (Moyer, 1990). The discretionary nature of LLP makes them particularly useful in
examining the impact of regulations on managerial behaviour (Kim and Kross, 1998). The main objective of LLP is to modify the banks’
loan loss reserves to reflect the expected future losses in the banks’ loan portfolio. However, prior evidence suggests that managers
employ LLP to (a) manage earnings (b) manage regulatory capital, and (c) as a signal to communicate their private information to
investors about future prospects (Bushman and Williams, 2012; Elliott et al., 1991; Moyer, 1990; Scholes et al., 1990). Several models
have been proposed in the banking literature to estimate the expected LLP and identify the discretionary component. These models
include Wahlen (1994), Beatty et al. (1995), Beaver and Engel (1996), Kim and Kross (1998), Ahmed et al. (1999), Liu and Ryan
(2006), Kanagaretnam et al. (2010), Bushman and Williams (2012), Beck and Narayanmoorthy (2013), Bouvatier et al. (2014), keywords: تامین ضرر وام | ارائه اختیاری | دارایی غیرفعال | اقلام تعهدی | رفتار مدیریتی | رویکرد متحمل ضرر | Loan loss provision | Discretionary provision | Nonperforming asset | Accruals | Managerial behaviour | Incurred-loss approach |
مقاله انگلیسی |
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Accounting conservatism and corporate social responsibility
حسابداری محافظه کاری و مسئولیت اجتماعی شرکت-2021 We examine the association between accounting conservatism, expressed in the form of
asymmetric timeliness of recognition of economic gains and losses, and corporate social
responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as well as increased levels of outside pressure from
debtholders and equity holders, catering for capital providers through conservative
reporting becomes a managerial priority over engagement in CSR. Our results overall
indicate that, for our whole sample period (starting in the early 2000s), higher levels of
conservatism are negatively associated with a CSR orientation shown by firms; however,
our analysis also indicates a significant reversing trend regarding the effect of conservatism on CSR, coinciding with the post-financial-crisis period. The findings are robust to a
number of specifications and tests, including the use of an instrumental variable approach
explicitly addressing endogeneity biases related to reverse causality concerns. Our study
suggests that, under monitoring pressure from financial stakeholders, firms prioritize
commitment to accounting conservatism over the needs of non-financial stakeholders and
other interest groups.
keywords: محافظه کاری حسابداری | مسئولیت اجتماعی شرکت | درآمد نامتقارن درآمد | اختیار مدیریتی | Accounting conservatism | Corporate social responsibility | Earnings asymmetric timeliness | Managerial discretion |
مقاله انگلیسی |
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“Its like super structural” – Overdose experiences of youth who use drugs and police in three non-metropolitan cities across British Columbia
"این مانند ساختاری فوق العاده است" - تجربیات بیش از حد مصرف جوانان در سه شهر غیر کلانشهر بریتیش کلمبیا که از مواد مخدر و پلیس استفاده می کنند-2020 Introduction: Youth who use drugs (YWUD) are vulnerable to experience or encounter drug related overdose
deaths. Fentanyl has increased the risks, calling greater attention to overdose. In response, there have been
increases in harm reduction services and policies such as the Good Samaritan Drug Overdose Act (GSDOA) which
exempts people who witness an overdose and call 9–1–1 from being charged for possession of drugs. However,
fear of police continues to be a barrier to calling 9–1–1. This paper focuses on the experiences of youth with
police in overdose situations and their knowledge of GSDOA.
Methods: Youth, aged 16–30, who had used drugs at least weekly, and had encountered police in the past year
were recruited between May 2017 and June 2018 in three non-metropolitan cities in British Columbia, Canada.
38 participants completed qualitative interviews asking them about their experiences with police, overdose,
decisions to call 9–1–1, and their understanding of the GSDOA. Their responses were coded in NVIVO and
analyzed using interpretive description.
Results: For many YWUD in this study, overdoses are an ever-present part of their lives and fear of fentanyl has
left them concerned for themselves and others. Negative experiences occurred when police used their power
without benefit to youth or were rough or disrespectful, without care for the person overdosing. Youth saw
police in a positive light if they were compassionate, stepping aside for paramedics or reviving someone experiencing
an overdose. Youth had very mixed knowledge of the GSDOA and were concerned about criminalization
if they called 9–1–1.
Conclusions: Collaboration with police and local stakeholders is required to address the concerns of YWUD and
to increase awareness and penetration of policies such as the GSDOA. Changes to policing cultures that prioritize
health rather than criminalize YWUD may increase youths trust of police and increase calls to 9–1–1. Keywords: Drug overdose | Youth who use drugs | Police discretion | Naloxone | Harm reduction |
مقاله انگلیسی |
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Machine + Man: A field experiment on the role of discretion in augmenting AI-based lending models
ماشین + انسان: یک آزمایش میدانی در مورد نقش اختیار در افزایش مدل های وام مبتنی بر هوش مصنوعی-2020 We assess the role of human discretion in lending outcomes using a randomized, controlled
experiment. The lenders in our sample utilize a third party, machine-generated credit model
as an input in their decision. We design a new feature for the credit-scoring platform –
the slider feature – which invites lenders to incorporate additional discretion in their decision
by adjusting the machine-based recommendation. We compare the loan outcomes for
treatment lenders that randomly get the slider, relative to a control group. The treatment
group’s adjustments are predictive of forward looking portfolio characteristics – they show
larger declines in future portfolio-level credit risk and larger increases in future sales orders,
relative to the control group. The effects of our intervention are more pronounced when
borrowers do not have social media accounts and in competitive markets. Our study provides
insights about the role of human decisions, given the rapid evolution of machine-based
lending models. Keywords: relationship lending | discretion | machine-learning | fintech | artificial intelligence |
مقاله انگلیسی |
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An experimental study of public trust in AI chatbots in the public sector
یک مطالعه تجربی در مورد اعتماد عمومی به chatbots هوش مصنوعی در بخش دولتی-2020 This study investigates the publics initial trust in so-called “artificial intelligence” (AI) chatbots about to be
introduced into use in the public sector. While the societal impacts of AI are widely speculated about, empirical
testing remains rare. To narrow this gap, this study builds on theories of operators trust in machines in industrial
settings and proposes that initial public trust in chatbot responses depends on (i) the area of enquiry, since
expectations about a chatbots performance vary with the topic, and (ii) the purposes that governments communicate
to the public for introducing the use of chatbots. Analyses based on an experimental online survey in
Japan generated results indicating that, if a government were to announce its intention to use “AI” chatbots to
answer public enquiries, the publics initial trust in their responses would be lower in the area of parental support
than in the area of waste separation, with a moderate effect size. Communicating purposes that would directly
benefit citizens, such as achieving uniformity in response quality and timeliness in responding, would enhance
public trust in chatbots. Although the effect sizes are small, communicating these purposes might be still
worthwhile, as it would be an inexpensive measure for a government to take. Keywords: Artificial intelligence | Chatbot | Public trust | Human-machine relationship | Public service | Street-level bureaucracy | Administrative discretion |
مقاله انگلیسی |
7 |
The evolution of the principle of mandatory prosecution in Italy: A problematic case of gradual institutional change
تکامل اصل تعقیب اجباری در ایتالیا: مورد مشکل ساز تغییر نهادی تدریجی-2020 Drawing on historical institutionalism, the paper shows how the principle of mandatory prosecution, enshrined in the Italian Constitution, has been incrementally reconfigured over the last 50 years through a process of layering carried out by judicial actors, without being formally amended. The result is that the principle of mandatory prosecution has been de facto replaced by an opposite principle of discretion, which attributes to public prosecutors the power to define priorities in the exercise of the penal action. This transformation raises serious concerns about the respect for the principle of equality of citizens before the law and about the preservation of the traditional balance of power between political and judicial institutions. Keywords: Mandatory prosecution | Penal action | Judiciary | Institutional change | Italy |
مقاله انگلیسی |
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From prohibition to harm reduction? An analysis of the adoption of the Dutch harm reduction approach in Brazilian drug laws and practice
از ممنوعیت گرفته تا کاهش آسیب؟ تحلیلی در مورد اتخاذ رویکرد کاهش آسیب هلندی در قوانین و عملکرد مواد مخدر برزیل-2020 Background: Brazilian drugs law and policy used to focus on prohibition of drug use. In 2006, inspired by the
Dutch harm reduction approach, Brazil adopted Law 11.343/06, a new drugs law focused at harm reduction.
Dutch harm reduction is characterized by a distinction between users and traffickers of drugs, and by a distinction
between drug markets (soft drugs and hard drugs). Notwithstanding the new drugs law, some Brazilian
scholars claim that Brazil still favors prohibitionism towards drug use. The current study investigates the extent
to which the Dutch harm reduction approach is reflected in Brazilian law and practice.
Methods: First, a documentary analysis of the Brazilian law and policy documents is performed to see whether
they incorporate the distinctions between actors and markets. Second, a case law analysis of 102 judicial decisions
delivered by the Rio de Janeiro courts of appeal was conducted to investigate to what extent judges refer
to aspects of the harm reduction approach.
Results: Findings of this study indicate that law and policy documents now indeed separate users from traffickers,
but soft drugs are not separated from hard drugs. Moreover, where the distinction between users and
traffickers in the Dutch law is solely based on the quantity of seized drugs, the Brazilian judge has large discretionary
powers to decide whether the suspect is a user or a trafficker.
Conclusion: The Brazilian legal system has partially incorporated the Dutch harm reduction approach. The law
distinguishes users from traffickers, but does not prescribe criteria to make the distinction. The lack of objective
criteria by Brazilian law and policy reflects in subjective and inconsistent decisions delivered by the courts,
which impairs an approach of harm reduction towards drug users. Keywords: Drug law | Prohibition | Harm reduction | Separation of drug markets | Drug user | Drug trafficker |
مقاله انگلیسی |
9 |
تهدید ورود و استفاده از اختیار در گزارشگری مالی بانکها
Threat of entry and the use of discretion in banks’ financial reporting-2019 This paper studies managers’ use of accounting discretion to deter entry. Using state-level
changes in branching regulation under the Interstate Banking and Branching Efficiency Act, I find
geographically-constrained community banks increased their loan loss provisions to appear less
profitable when faced with the threat of entry by competitors. Additional tests rule out alternative
explanations that firm economics or regulators drove the increase. I complement my
analyses with survey-based evidence. Findings from the survey confirm that banks prefer to locate
in markets where incumbents have high profitability and low credit losses, and that banks
use competitors’ financial statements to analyze competition Keywords: Financial reporting | Product market competition | Entry deterrence | Banking | Regulator incentives | Loss provisioning |
مقاله انگلیسی |
10 |
نرخ تعویض باند در محل تلاقی آزادراهها: روندها در HCM6 و برگرفته از مسیرهای NGSIM
سال انتشار: 2019 - تعداد صفحات فایل pdf انگلیسی: 10 - تعداد صفحات فایل doc فارسی: 26 نگرانیهایی در رابطه با عدم حساسیت روش تلاقی HCM6 به طول قطعه مسیر تلاقی مطرح شده است. این مقاله به بررسی روندها در HCM6 در ارتباط با برآوردهای تعویض باند و تأثیر آنها بر سرعت در هر بخش از جاده و سطح خدمترسانی (LOS) میپردازد. مقالهی پیش رو برآوردهای HCM6 تعویض باند را با دادههای تجربی برگرفته از موقعیت تلاقی NGSIM نیز مقایسه میکند. در نتیجه، اهداف این مقاله، دوگانه است: (الف) بررسی انتقادی تأثیر طول مسیر تلاقی بر تعویض باند و برآورهای مدل سرعت متناظر با آن در HCM6؛ و (ب) تحلیل روندها در تعویض باند بر اساس میزان ازدحام ترافیکی با استفاده از دادههای دقیق مسیر NGSIM، در مقایسه با برآوردهای HCM6. برای (الف) مشخص شد که عدم حساسیت به طول مسیر تلاقی به خاطر عدم وجود این پارامتر در مدلهای سرعت و تعویض باند غیرتلاقی است. برای (ب) در یک مقایسه برای نرخ تعویض باند HCM6 با NGSIM، دادههای US-101 تأیید میکند که برآوردهای HCM6 برای خودروهای مسیر تلاقی همخوانی کاملی با این وضعیت در موقعیت NGSIM با اعمال کنترل برای تراکم ترافیکی دارد. در مقابل، برآوردهای تعویض باند غیرتلاقی در HCM6، روندهای مورد انتظار را ارائه نمیدهد، و تغییرات باند احتیاطی بیشتری با افزایش ازدحام ترافیکی، پیشبینی میشود. نهایتاً تحلیل الگوهای تعویض باند در موقعیت NGSIM تمایل به ادغام زودهنگام برای ترافیک آزادراه به رمپ و ادغام یکنواخت برای ترافیک رمپ به بزرگراه در طول مسیر تلاقی را نشان داد. جالب اینجاست که تحلیل سرعت نشان داد در اکثر موارد، فراوانی بیشتر موارد تعویض باند احتیاطی به زمان سفر کوتاهتر برای اجرای آنها توسط رانندگان ختم میشود. |
مقاله ترجمه شده |