Accounting & Information Systems: المرسلات الحديثة
السجلات المعروضة 181 -- 200 من 527
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ESG factors and corporate financial performance
( Inderscience Publishers , 2022 , Article)The current study investigates the effect of environmental, social, and governance (ESG) factors on corporate financial performance (CFP), and considers an initial sample of all non-financial listed firms in 35 countries ... -
Corporate carbon disclosure, carbon performance and corporate firm performance
( Inderscience Publishers , 2021 , Article)The primary objective of this study is to examine the current state of corporate carbon disclosure (CCD) among a sample of FTSE 350 non-financial firms. It also investigates the effect of CCD on firms' carbon emission ... -
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
( Emerald Group Holdings Ltd. , 2015 , Article)Purpose: Evidence from Jordan - The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting ... -
Factors affecting financial instruments disclosure in emerging economies: The case of Jordan
( Inderscience Publishers , 2017 , Article)The current study investigates factors affecting financial instruments (FI) disclosure for a sample of Jordanian listed companies (82 firms) over two consecutive years (2013 and 2014). An un-weighted disclosure index is ... -
The impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
( Emerald Group Holdings Ltd. , 2020 , Article)Purpose: Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors' composition on the extent of tax avoidance strategies. Design/methodology/approach: The ... -
An empirical evidence on audit selection and audit rotation: The case of Qatari listed companies
( Inderscience Publishers , 2017 , Article)The primary objective of this research is to examine the current state of audit selection and rotation practised by Qatari listed firms. A questionnaire survey has been used. A number of findings have emerged from the ... -
Artificial Intelligence Literature in Accounting: A Panel Systematic Approach
( Springer Science and Business Media Deutschland GmbH , 2021 , Book chapter)The main objective of the current study is to extensively revise the literature review of AI and its impact on accounting. Moreover, this investigation leads to critically identify the research problems of AI in accounting ... -
Effectiveness of social media sentiment analysis tools with the support of emoticon/emoji
(2019 , Conference Paper)Organizations are increasingly interested in using microblogging platforms, such as Twitter, to get rapid feedback in several domains using sentiment analysis algorithms to rate, for example, whether a target audience is ... -
IoT-enabled smart child safety digital system architecture
( IEEE , 2020 , Conference Paper)Safety of a child in a large public event is a major concern for event organizers and parents. This paper addresses this important concern and proposes an architecture model of the IoT-enable smart child safety tracking ... -
Isolated Handwritten Pashto Characters Recognition using KNN classifier
( IEEE , 2021 , Article)Regional and cultural diversities around the world and especially in Pakistan has given birth to a large number of writing systems and scripts consists of varying character sets. Developing an optimal OCR system for such ... -
Toward a Significant E-Voting Adoption Model: The Digital Divide
(2022 , Article)Technology, through internet use, has changed how citizens interact and communicate with their governments. However, in any society, a proportion of people cannot access this type of interaction due to digital divide issues. ... -
Augmented Reality Interface for Complex Anatomy Learning in the Central Nervous System: A Systematic Review
( Hindawi , 2020 , Article)The medical system is facing the transformations with augmentation in the use of medical information systems, electronic records, smart, wearable devices, and handheld. The central nervous system function is to control the ... -
An efficient approach for textual data classification using deep learning
( Frontiers , 2022 , Article)Text categorization is an effective activity that can be accomplished using a variety of classification algorithms. In machine learning, the classifier is built by learning the features of categories from a set of preset ... -
A comprehensive analysis of healthcare big data management, analytics and scientific programming
( IEEE , 2020 , Article)Healthcare systems are transformed digitally with the help of medical technology, information systems, electronic medical records, wearable and smart devices, and handheld devices. The advancement in the medical big data, ... -
Towards Energy-Efficient Framework for IoT Big Data Healthcare Solutions
( Hindawi , 2020 , Article)The aim of the Internet of things (IoT) is to bring every object (wearable sensors, healthcare sensors, cameras, home appliances, smart phones, etc.) online. These different objects generate huge data which consequently ... -
Modelling Features-Based Birthmarks for Security of End-to-End Communication System
( Hindawi , 2020 , Article)Feature-based software birthmark is an essential property of software that can be used for the detection of software theft and many other purposes like to assess the security in end-to-end communication systems. Research ... -
Spam Detection Approach for Secure Mobile Message Communication Using Machine Learning Algorithms
( Hindawi , 2020 , Article)The spam detection is a big issue in mobile message communication due to which mobile message communication is insecure. In order to tackle this problem, an accurate and precise method is needed to detect the spam in mobile ... -
Security Analysis of IoT Devices by Using Mobile Computing: A Systematic Literature Review
( IEEE , 2020 , Article)Internet of Things (IoT) devices are operating in various domains like healthcare environment, smart cities, smart homes, transportation, and smart grid system. These devices transmit a bulk of data through various sensors, ... -
Deep Semantic Segmentation and Multi-Class Skin Lesion Classification Based on Convolutional Neural Network
( IEEE , 2020 , Article)Skin cancer is developed due to abnormal cell growth. These cells are grown rapidly and destroy the normal skin cells. However, it's curable at an initial stage to reduce the patient's mortality rate. In this article, the ... -
Parallelisation of a cache-based stream-relation join for a near-real-time data warehouse
( MDPI , 2020 , Article)Near real-time data warehousing is an important area of research, as business organisations want to analyse their businesses sales with minimal latency. Therefore, sales data generated by data sources need to reflect ...