THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA by Aisha Chado Muhammad

“…The study concludes that firm growth measured by leverage has a significant positive impact on REM and higher this could be because managers decrease AEM because of strict audits and pressure of debt covenant. The perhaps increased REM knowing that detecting REM is more difficult than AEM, hence manipulated real activities with the purpose of observing finance obligations. …”
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Disparities in well-being outcomes among medical students: a comparative study between medical students with and without disability by Henry J. Seaborne, Lara Z. Chehab, Nikhil Rajapuram, Amanda Sammann

“…Logistic regression revealed that certain identities, as well as high debt and tuition costs, were significant predictors of severe distress across cohorts. …”
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The Contribution of Micro Finance Institutions on the Growth of Small and Medium Business : A Case Study of North Kigezi Diocese Sacco In Rukungiri Municipality. by Ainembabazi, Wensi

“…In addition, that lack of collateral security, high-interest rates, lack of debt and equity funds, high level of illiteracy, lack of specialized skills by clients and short loan period repayment period are the challenges faced by small scale enterprise owners in accessing the credit services from the North Kigezi SACCO. …”
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Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies by Roya Amiri, Ali Ashtab, Mahdi Heydari

“…This criterion (called accruals quality) is related to debt cost and equity cost. Earnings sustainability indicates the stability and persistence of earnings. …”
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Multiple viral infections and antimicrobial use in hospitalized children with respiratory illness during pandemic and early post-pandemic era, Taiwan by Chyi-Liang Chen, Yi-Ching Chen, Hsuan-Ling Hsiao, Yi-Jung Chang, Hsin-Chieh Li, Merve Arslan Aydin, Cheng-Hsun Chiu

“…Conclusions: Multiple viruses were co-circulating in the community after the pandemic likely due to immune debt. Pediatric physicians continued to use antibiotics for febrile symptoms in hospitalized children with respiratory illness, even when viral pathogens were identified.…”
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Measuring Fear and Greed Index in Stock Market: Evidence from the Tehran Stock Exchange by Mojtaba Rostami Noroozabad, Ali Golbabaei Pasandi, Milad Shahrazi, Somayeh Esfandyari

“…Specifically, we retained seven variables while removing the Junk bond demand variable due to the absence of credit ratings for the debt securities traded on the Tehran Stock Exchange. …”
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Penerapan Metode Simple Additive Weighting dalam Pemeringkatan Kinerja Keuangan Perusahaan Sektor Teknologi yang Terdaftar di Bei by I Made Satya Sundara, I Gst. Agung Pramesti Dwi Putri, I Nyoman Yudi Anggara Wijaya

“…The criteria used to measure the financial performance of technology companies include four financial ratios: current ratio, cash ratio, debt-to-equity ratio, and gross profit margin. There are a total of 8 alternatives considered in this research. …”
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Validation Indicator Identification and Customer Ranking in Microloans: A Study at Middle East Bank in Iran by Azadeh Ahmadi Kousha, Faegh Ahmadi, Mohammad Hossein Ranjbar, Hamidreza Kordlouie

“…In the descriptive statistics section, various personality factors including age, gender, education, occupation, current debt status within the banking system, bounced checks history, money laundering records, bank account balance, transaction history, geographic location (residence and workplace), mobile phone model and operating system, as well as credit rating obtained from Iran's credit rating consulting company, were analyzed and presented using tables and graphs. …”
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Presenting a Prediction Model for CEO Compensation Sensitivity using Meta-heuristic Algorithms (Genetics and Particle Swarm) by Saeed Khaljastani, Habib Piri, Reza Sotoudeh

“…In this research, 12 parameters influencing the sensitivity of CEO compensation were selected: institutional ownership, family ownership, comparability of financial statements, profit management, conditional conservatism, income and cost matching, market added value, corporate acquisition, debt contracts, and cost behavior (categorized into three types: changes in asset returns, changes in sales revenue, and changes in operating costs). …”
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ADMINISTRATIVE PREREQUISITES FOR FINANCIAL MANAGEMENT AND MARKETING OF SMALL BUSINESSES AT THE REGIONAL LEVEL by Natalia Koval, Oksana Kubai, Natalia Germaniuk

“…., the ability of the enterprise to pay its short-term debt obligations with its current assets in the form of working capital when the payment terms are approaching. …”
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IGJR issue 1/2018 by IF and FRFG

“…Designed as a quantitative measurement of how the position of young people has changed across the EU, its 13 indicators include housing costs, government debt, spending on pensions and education, participation in democracy, and access to tertiary education. …”
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Call for Papers: Constitutions and Intergenerational Justice by IF and FRFG

“…Wolf, Clark (2008): Justice and intergenerational debt. In: Intergenerational Justice Review, 13-17. …”
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Financial Management and Performance of Banks in Kabale District: A Case Study of ABSA Bank Kabale. by Turihohabwe, Rominate

“…In the study findings on the effects of working capital management on the performance of ABSA Bank Kabale, the highest number of respondents mentioned that cash budgets are prepared and followed strictly for better bank performance, and the least number of respondents mentioned that debts are managed effectively to improve on better bank performance. …”
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TRENDS IN CHILD MARRIAGE IN AKURE METROPOLIS, ONDO STATE, NIGERIA by Justina Olufunke, Gbemisola Hannah ADEOBA

“…Using Key Informants Interviews (IKIs), the study shows the common trend is that of the parents or relatives promising in marriage their under-aged daughters or girls to their family-friends, neighbours, or associates as young wives to repay debts, settle disputes, or seal social, economic, and political alliances in order to deepen friendly relations with associates. …”
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CAUSAL RELATIONSHIP AMONGST CORPORATE LONG-TERM FINANCING DECISIONS: EMPIRICAL EVIDENCE OF LISTED NIGERIAN MANUFACTURING FIRMS by Jeremiah Babajide OPALEKE

“…The trio of capital investment, financing and dividend payout is the study’s dependent and controllable variables, which are measured by the sampled firms’ fixed assets; addition of equities and debts; and the declared dividend payments for the periods covered respectively. …”
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Cash Management and Performance Small Scale Business in Mbarara City: A Case Study of Central Market. by Nasasira, Naome

“…Techniques to speed up cash collections, like discounts on timely payments, should be ensured to avoid too many receivable accounts and bad debts.…”
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Analisis Kredit Pembayaran Biaya Kuliah Dengan Pendekatan Pembelajaran Mesin by Arliyanti Nurdin, Rizqa Amelia Zunaidi, Muhammad Arkan Fauzan Wicaksono, Agi Lobita Japtara Martadinata

“…If the proposed credit is predicted to be "in default" with a low credit score or has the potential to become bad debts, the system will recommend reviewing the student's credit application scheme so that students can continue their education and cash collection ratio remains good. …”
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Credit Risk Management Practices and Loan Performance of Commercial Banks in Uganda. A Case Study of Commercial Banks in Mbarara City by Francis, Agaba

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Credit Risk Management Practices and Loan Performance of Commercial Banks in Uganda. A Case Study of Commercial Banks in Mbarara City by Agaba, Francis

“…However, with all these practices in place, Uganda’s banking sector has experienced poor Loan Performance over the years, where both portfolio at risk and bad debts written-off have scaled upwards due to non-performing loans (Bank of Uganda Annual Supervision Reports, 2014-2020). …”
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