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The Impact of Fair Value Accounting on Earnings Predictability: Evidence from Jordan

Osama Samih Shaban, Atala M. Alqtish, Adel M. Qatawneh
2020 Asian Economic and Financial Review  
Acknowledgement: All authors contributed equally to the conception and design of the study.  ...  Adoption of fair value increases the quality of accounting information and helps both management and investors to assess the efficiency of maintaining a company's assets (Sodan, 2015) .  ...  Therefore, instead of measuring the correlation between fair value estimates and market prices or returns, the usefulness of fair value information can also be examined directly by analyzing its predictive  ... 
doi:10.18488/journal.aefr.2020.1012.1466.1479 fatcat:id6ismhd6jbnddzr2vmzbdprqe

D3.3 Assessment of regulatory requirements for patient level decision making

Seamus Kent, Jacoline Bouvy, Peter Rijnbeek, Ross Williams, Aniek Markus, Luis Prieto
2020 Zenodo  
To ensure that high-quality clinical prediction models developed through the EHDEN network can usefully inform clinical practice, it is essential that developers take into account these changing regulatory  ...  Under the incoming Medical Device Regulations in Europe (2017/745), clinical prediction models that are used to inform further testing or treatment decisions for patients are likely to be classified as  ...  To ensure that high-quality clinical prediction models developed through the EHDEN network can usefully inform clinical practice, it is essential that developers take into account these changing regulatory  ... 
doi:10.5281/zenodo.4610002 fatcat:2kilgnymzvbvbbgl6u7utexsze

Page 12 of The Journal of the Operational Research Society Vol. 57, Issue 4 [page]

2006 The Journal of the Operational Research Society  
The importance of electricity demand information is assessed. Appropriate metrics to appraise prediction quality are identified and used.  ...  Additionally, three benchmark models are used to appraise the behaviour of the proposed technique. Appropriate metrics to assess prediction quality for the proposed models are identified and used.  ... 

Analyzing Quantitative Models

J. Scott Armstrong, Alan C. Shapiro
1974 Journal of Marketing  
assessment and even the capability of the model itself.  ...  Therefore, an independent evaluation is necessary to judge the true usefulness of the model.  ...  in the internal assessment and use of quantitative models.  ... 
doi:10.1177/002224297403800212 fatcat:kqlhvmxg3rfvzmvevw5rwi7xxe

Comparison of the Quality of Qualitative Data Obtained through Telephone, Postal and Email Surveys

Franois Coderre, Anne Mathieu, Natalie St-Laurent
2004 International Journal of Market Research  
The purpose of this research was to compare the quality of qualitative information obtained using three datacollection methods, in the context of the development of a scale for the measurement of corporate  ...  Next, a qualitative study was conducted to assess the predictive validity of the lists of items obtained from each data-collection method.  ...  Acknowledgement The authors would like to thank the Bombardier Chair in Brand Management for the financial assistance it provided for the conduct of this research.  ... 
doi:10.1177/147078530404600303 fatcat:yoydo6jjg5b7pp2qaigiavfvoa

Analyzing Quantitative Models

J. Scott Armstrong, Alan C. Shapiro
1974 Journal of Marketing  
assessment and even the capability of the model itself.  ...  Therefore, an independent evaluation is necessary to judge the true usefulness of the model. This article presents a framework for the evaluation of quantitative models.  ...  in the internal assessment and use of quantitative models.  ... 
doi:10.2307/1250199 fatcat:zswajrsdybhsrdex4pbkdlpdbi

Predictability and Prediction for an Experimental Cultural Market [chapter]

Richard Colbaugh, Kristin Glass, Paul Ormerod
2010 Lecture Notes in Computer Science  
We propose a very simple model for this music market, assess the predictability of market outcomes through formal analysis of the model, and use insights derived through this analysis to develop algorithms  ...  The utility of these predictive algorithms is illustrated through analysis of the experimental music market data sets [2].  ...  This research was supported by the U.S. Department of Homeland Security, the U.S. Department of Defense, and the Laboratory Directed Research and Development program at Sandia National Laboratories.  ... 
doi:10.1007/978-3-642-12079-4_12 fatcat:w7idav262nfe3jaftahwnsrwn4

Discriminant Analysis of Defective and Non-Defective Field Pea (Pisum sativum L.) into Broad Market Grades Based on Digital Image Features

Linda S. McDonald, Joseph F. Panozzo, Phillip A. Salisbury, Rebecca Ford, George-John Nychas
2016 PLoS ONE  
Defective and non-defective seed samples were used to calibrate and validate the model.  ...  Following these results, we used the same colour, shape and size traits to develop an LDA model which correctly classified over 97% of all validation samples as defective or non-defective.  ...  Key to all of these assessments were the extracted image features chosen to inform statistical and analytical models for measuring and classifying the grain quality traits.  ... 
doi:10.1371/journal.pone.0155523 pmid:27176469 pmcid:PMC4866801 fatcat:4hpfbh2675hlxpxef25den6i54

The Impact of Fair Value Accounting on Earnings Quality in Eastern European Countries

Slavko Šodan
2015 Procedia Economics and Finance  
to lack of market data.  ...  Second, reported net gains (losses) on assets at fair value through income statement are used to capture the extent to which fair values are used in banks' income statements.  ...  Therefore, instead of measuring the association of fair value estimates with market prices or returns, usefulness of fair value information can be also directly examined by analyzing its predictive ability  ... 
doi:10.1016/s2212-5671(15)01481-1 fatcat:55t3vff5nbh3fcdgi2zpmg4s64

Sources of Market Information, Its Quality and New Product Financial Performance

Dariusz Dabrowski
2018 Engineering Economics  
performance through market predictability as a mediator.  ...  Our results support a partial mediation effect of market predictability between the quality of market information and NPD financial performance.  ...  Acknowledgements This study was performed under the research project 'Sources of market information and its quality and new product success.'  ... 
doi:10.5755/j01.ee.29.1.13405 fatcat:zaddsm3d7jf2ldu7r3adyzjyu4

Fair value accounting and management opportunism on earnings management in banking sector: First evidence

Marco Tutino, Marco Pompili
2018 Corporate Ownership and Control  
The research questions are the following: RQ1: Do fair value gains and losses through net income have a negative impact in terms of earning quality for banks listed in US market, so that under US GAAP?  ...  measure used to construct AEQ Label Quality Measure Meaning PRED Predictability Measure of ability of earning to predict itself over the time PERS Persistence Measure of ability of earning to be sustainable  ... 
doi:10.22495/cocv15i2art5 fatcat:7xnu4ylmorhptnaooyav5plel4

The Gaps in the Quality of Hotel Services in Poland

Anna Mazurek-Kusiak, Boguslaw Sawicki
2020 EUROPEAN RESEARCH STUDIES JOURNAL  
Purpose: The study's objective is to assess the perceived quality of hospitality services in Poland in the view of domestic and foreign customers by determining the gaps between the perception of service  ...  It is proved by the perceived quality of services expressed with the values of the Servqual index calculated depending on the assessment of individual criteria by the two abovementioned groups of respondents  ...  It constitutes the guarantee for finding buyers through an appropriate market information process and actual fulfillment of hotel service buyers' needs, which are often difficult to predict.  ... 
doi:10.35808/ersj/1868 fatcat:opbxq3zmgng2zj2rvdrkoj6z64

Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe
English

Paoloni Mauro, Paolucci Guido, Menicucci Elisa
2017 African Journal of Business Management  
The application of valuation models (that is, market to model) in estimating Fair Value gives managers the opportunity to manipulate values, and thus could bring through lower quality of earnings.  ...  This study develops a multidimensional concept of EQ, and measures it using a set of attributes as persistence, predictability, variability, and earnings smoothing.  ...  Therefore, usefulness of FVA can be directly studied by its predictive aptitude in assessing forthcoming cash Paoloni et al. 599 flows and earnings.  ... 
doi:10.5897/ajbm2017.8407 fatcat:tvxlnwr6njdklmtvjed5tfsfyi

The risk-value trade-off: price and brand information impact consumers' intentions to purchase OTC drugs

Lisa Aufegger, Celine Yanar, Ara Darzi, Colin Bicknell
2021 Journal of Pharmaceutical Policy and Practice  
Results Brand information and purchase intentions were mediated by perceived risk and perceived quality, while price information influenced purchase intention through perceptions of quality, risk and value  ...  The aim of this study was to investigate the impact of price and brand cues on purchase intentions by means of Direct-to-Consumer (DTC) advertising, and to build on the market cue evaluation model by Dodd  ...  Acknowledgements We thank the National Institute for Health Research (NIHR) Imperial Patient Safety Translation Research Centre (PSTRC) for its support of this research.  ... 
doi:10.1186/s40545-020-00293-5 pmid:33487179 fatcat:jxrqf6ao3vbebbowocffdff7xq

Financial Inclusion in Emerging Economies: The Application of Machine Learning and Artificial Intelligence in Credit Risk Assessment

David Mhlanga
2021 International Journal of Financial Studies  
Using the literature review approach through documentary and conceptual analysis to investigate the impact of machine learning and artificial intelligence in credit risk assessment, this study discovered  ...  that artificial intelligence and machine learning have a strong impact on credit risk assessments using alternative data sources such as public data to deal with the problems of information asymmetry,  ...  Conflicts of Interest: The author declares no conflict of interest.  ... 
doi:10.3390/ijfs9030039 fatcat:ixw3pcnrobbn7l2xj6r2y4bslu
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