Relevant bibliographies by topics / Abnormal financial flows

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters

Academic literature on the topic 'Abnormal financial flows'

Author: Grafiati
Published: 8 June 2024
Last updated: 31 July 2025

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Journal articles on the topic "Abnormal financial flows"

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Zhang, Qingyang. "Financial Data Anomaly Detection Method Based on Decision Tree and Random Forest Algorithm." Journal of Mathematics 2022 (April 16, 2022): 1–10. http://dx.doi.org/10.1155/2022/9135117.

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The fast-developing computer network not only brings convenience to people but also brings security problems to people due to the appearance of various abnormal flows. However, various current detection systems for abnormal network flows have more or less flaws, such as the most common intrusion detection system (IDS). Due to the lack of self-learning capabilities of market-oriented IDS, developers and maintenance personnel have to update the virus database of the system in real time to make the system work normally. With the emergence of machine learning and data mining in recent years, new i
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2

Liu, Nan. "Refinement of the FCF motive for stock repurchases." Asian Review of Accounting 28, no. 2 (2019): 213–28. http://dx.doi.org/10.1108/ara-03-2018-0067.

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Purpose The purpose of this paper is to investigate factors that influence the free cash flow (FCF) motive for stock repurchases. Specifically, it examines whether the positive association between FCF and open-market repurchases is partially driven by abnormal cash flows, and whether external analyst monitor and financial crisis influence the association. Design/methodology/approach The study employs a tobit regression model to test the hypotheses. Findings First, the results suggest that the positive association between FCF and stock repurchases is partially driven by abnormal cash flows. Sec
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3

Machdar, Nera Marinda. "Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia." Jurnal Institutions and Economies 14, no. 2 (2022): 117–48. http://dx.doi.org/10.22452/ijie.vol14no2.5.

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The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX). The study examines the financial statements from 2011 to 2019, ending up with 1,368 observations. The empirical results of this study are as follows. First, tax avoidance affects positively the abnormal discretionary operating cash flows and the abnormal discretionary expenses. However, tax avoidance does not affect the abnormal discretionary production costs. Second, def
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Damayanti, Vidia, and Yeterina Widi Nugrahanti. "Financial Distress terhadap Manajemen Laba Dengan Mekanisme Corporate Governance sebagai Pemoderasi." AFRE (Accounting and Financial Review) 5, no. 2 (2022): 186–97. http://dx.doi.org/10.26905/afr.v5i2.7763.

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This study aims to determine the effect of financial distress on earnings management with corporate governance mechanisms as a moderating variable. Earnings management in this study is measured by real earnings management, namely abnormal operating cash flows. The level of financial distress in this study is proxied by leverage. This study uses 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total of 405 observations. This study uses Generalized Least Square (GLS) panel data regression. The results showed that financial distress had a pos
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Rufus, I. Akintoye, Festus ADEGBIE Folajimi, and FALAYI Ibukun. "Sustainability Reporting and Abnormal Operating Cash Flows of Multinational Corporations in Sub-Saharan Africa." International Journal of Management Sciences and Business Research 10, no. 12 (2021): 17–31. https://doi.org/10.5281/zenodo.5824495.

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<em>The conventional annual report and accountsmay contain elements of earnings management (abnormal operating cash flows) which is often hidden and not easily discernible. Annual report and accountshas been criticized severally for lacking the capacity to present the genuine picture of an organization impacts on the operational environment and support strategic allocation of resources in in a dynamic environment. The paper, therefore, investigated the effect of sustainability reporting as a panacea for abnormal operating cash flows among multinational corporations in Sub-Saharan Africa. Adopt
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6

Liu, Ye, and Changjiang Lyu. "Research on methods of IPO earnings management: case of Guirenniao." Nankai Business Review International 7, no. 4 (2016): 491–509. http://dx.doi.org/10.1108/nbri-01-2016-0003.

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Purpose The performance of the first batch of listed companies since the restart of new initial public offerings (IPOs) in January 2014 and their accounting information face repeated and volatile questioning from different sides. This paper aims to take Guirenniao (China) Co. Ltd. (GRN for short), one of the first batch of listed companies in 2014 that suffered performance decline, as an example to analyze how it managed earnings before IPO. Design/methodology/approach This paper examines earnings management signs that exist in GRN through analysis of its financial statements compared to those
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7

Efretuei, Ekaete. "International Financial Reporting Standards and sales manipulation in failed firms." FINANCIAL REPORTING, no. 1 (June 2025): 51–79. https://doi.org/10.3280/fr202516191.

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Purpose: I examine whether sales manipulation in failed firms that adopted the International Financial Reporting Standards (IFRS) differ from that of failed firms that did not. This inquiry is motivated by a paucity of research on the consequences of IFRS reporting for failed firms given the recent changes in accounting standards affecting revenue recognition and normal levels of cash flows. Design/methodology/approach: Using a sample of United Kingdom (UK) firms that declared bankruptcy between 2006 and 2016, I apply regression analysis and a difference-in-differences approach to assess wheth
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8

Konchitchki, Yaniv. "Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices." Accounting Review 86, no. 3 (2011): 1045–85. http://dx.doi.org/10.2308/accr.00000044.

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ABSTRACT: The monetary unit assumption of financial accounting assumes a stable currency (i.e., constant purchasing power over time). Yet, even during periods of low inflation or deflation, nominal financial statements violate this assumption. I posit that, while the effects of inflation are not recognized in nominal statements, such effects may have economic consequences. I find that unrecognized inflation gains and losses help predict future cash flows as these gains and losses turn into cash flows over time. I also find significant abnormal returns to inflation-based trading strategies, sug
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9

Kim, Yongtae. "Discussion of Foreign Ownership and Real Earnings Management: Evidence from Japan." Journal of International Accounting Research 14, no. 2 (2015): 215–19. http://dx.doi.org/10.2308/jiar-10472.

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ABSTRACT Guo, Huang, Zhang, and Zhou (2015) examine whether foreign investors encourage or limit real earnings management in Japanese firms. They find that firms with higher foreign ownership engage less in real earnings management than other firms as evidenced by higher abnormal cash flows from operations, lower abnormal production costs, and higher abnormal discretionary expenses. While the results suggest that foreign ownership and real earnings management in Japanese firms are negatively correlated, it remains unclear whether foreign investors improve the corporate governance of firms and
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10

Cahyati, Ari Dewi. "DAMPAK PENERAPAN IFRS TERHADAP KUALITAS LAPORAN KEUANGAN DAN ARUS INVESTASI." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 9, no. 1 (2018): 49–74. http://dx.doi.org/10.33558/jrak.v9i1.1362.

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Objective of this study is to determine whether IFRS convergence will improve the quality of financial statements as indicated by decreasing levels of information asymmetry and declining real earnings management. IFRS convergence is measured by Dummy variables years before convergence and year after covergency while accounting quality reporting is measured by decreasing earnings management level and decreasing level of information asymmetry. Real earnings management uses abnormal cash flow, abnormal discretionary expense and abnormal production cost (Roydhuchory, 2006) while information asymme
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Dissertations / Theses on the topic "Abnormal financial flows"

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Kouassi, Koffi Samir Rehmann. "L'extension d 'une procédure collective." Electronic Thesis or Diss., Toulon, 2020. http://www.theses.fr/2020TOUL0130.

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L’extension d’une procédure collective est une création jurisprudentielle consacrée par la loi de sauvegarde des entreprises du 26 juillet 2005. Elle a pour objectif de reconstituer artificiellement le patrimoine séparé du débiteur. Ainsi, elle va consister à étendre la procédure collective initiale à une ou plusieurs personnes physiques ou morales. L’extension de procédure collective revêt un avantage considérable pour le débiteur dans la mesure où elle va lui offrir plus de possibilités et de moyens lui permettant de résoudre au mieux ses difficultés. De même pour le créancier qui verra le p
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Book chapters on the topic "Abnormal financial flows"

1

Erhan, Deniz Umut, and M. Ugur Akdogan. "General Outlook on Financial Structure and Capital Adequacy of ISE-30 Companies during Economic Crisis (2008-2009)." In Technology and Financial Crisis. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3006-2.ch015.

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In the simplest terms, economic crises could be recognised as abnormal fluctuations adversely impacting market conditions. Despite subsequent economic recoveries, markets and the financial system remain in a period of significant uncertainty after such crises. The baseline scenario is for balance sheets to strengthen gradually as the economy recovers and as progress is made in addressing structural problems in financial positions. However, substantial downside risks always remain for companies. Even companies with a high “Capital Adequacy Ratio” (CAR) face the difficult challenge of managing a
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Journal articles
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