# bib

id: framr-1714
author: Chun-Mei, Chou; Chien-Hua, Shen
date: 2015
pages: 7
extension: .pdf
mime: application/pdf
words: 2828
sentence: 175
flesch: 46
cache: cache/framr-1714.pdf
txt: txt/framr-1714.txt
title:
  Influence Internship Learning Effect in Business Service Sector: Using Internship Self-Efficacy as the Mediator Variable

summary:
  The influence pattern and empirical data of ‘internship awareness ‘and ‘internship self-efficacy ’ on ‘internship learning effect’ has a good fit. Contribution/ Originality This study contributes in the existing literature that students’ internship self-efficacy of internship awareness and internship learning effect have provided them with chances to learn internship competence and attitude, which may be helpful for their future employment.


id: framr-1723
author: Jibrin, Musa Success ; Nkechi, Ofor Theresa ; Ejura, Success Blessing
title: Auditing Procedures and Process in the Public Sector
date: 2017
pages: 8
extension: .pdf
mime: application/pdf
words: 4016
sentence: 263
flesch: 51
cache: cache/framr-1723.pdf
txt: txt/framr-1723.txt
summary:
  3. Public Sector audit helps to install sanity in service by encouraging accountability, efficiency and effective record keeping. 7. RECOMMENDATION It has been discovered in this article that many problems are confronting Public Sector audit and there is need for improvement.


id: framr-1728
author: Muhammad, Tijjani ; Melemi, Abatcha
title: Profitability of Commercial Bank on Interest Rate Deregulation
date: 2019
pages: 9
extension: .pdf
mime: application/pdf
words: 5320
sentence: 282
flesch: 52
cache: cache/framr-1728.pdf
txt: txt/framr-1728.txt
summary:
  Interest rate deregulation affects the bank ability to grant loan. The Table 5 shows that interest rate deregulation affects the bank ability to grant loan.


id: framr-1720
author: Parij, Nur Azizah Mohamad ; Abdullah, Wan Mohammad Taufik Wan
title: Share Options, Share Award and Firm’s Performance: Evidence from Malaysian Public Listed Companies
date: 2015
pages: 14
extension: .pdf
mime: application/pdf
words: 5953
sentence: 335
flesch: 54
cache: cache/framr-1720.pdf
txt: txt/framr-1720.txt
summary:
  The results could reveal a difference in the use of conventional versus Shariah compliant firms. Keywords: Share options, Share awards, Firm performance, Corporate governance, Shariah compliance, Agency theory and stewardship theory.


id: framr-1718
author: SAKARYA, Şakir ; YAVUZ, Mehmet ; KARAOĞLAN, Aslan Deniz ; ÖZDEMİR, Necati
title: Stock Market Index Prediction with Neural Network during Financial Crises: A Review on Bist-100
date: 2015
pages: 15
extension: .pdf
mime: application/pdf
words: 5447
sentence: 312
flesch: 64
cache: cache/framr-1718.pdf
txt: txt/framr-1718.txt
summary:
  Predicted value of ISE–100 Index with ANN (for the next week) (F) =|D- E|/D Error 2 0 0 8 July 42984.66 43145 0.00373 41627.66 42254 0.01505 August 39456.77 38348 0.02810 39115.63 37952 0.02975 September 34553.00 35643 0.03155 30772.63 31926 0.03748 Continue October 27987.65 27548 0.01571 26648.17 26147 0.01881 November 24331.78 24326 0.00024 24034.70 23845 0.00789 December 27005.63 26982 0.00088 27892.65 26748 0.04104 2 0 0 9 January 25270.81 25168 0.00407 26735.21 26145 0.02208 February 23699.93 22645 0.04451 23220.02 22148 0.04617 March 25943.57 24982 0.03706 26377.63 25124 0.04753 April 32170.71 31963 0.00646 32842.61 32315 0.01606 May 36001.65 36521 0.01443 34750.19 35345 0.01712 June 37245.86 38345 0.02951 36758.82 38446 0.04590 July 44613.74 45458 0.01892 44767.58 45645 0.01960 August 46935.62 47852 0.01952 45273.98 46254 0.02165 September 47804.39 48956 0.02409 49466.05 50732 0.02559 October 47456.11 45932 0.03212 46969.89 45145 0.03885 November 46083.95 48052 0.04271 49915.76 52148 0.04472 December 53368.16 52874 0.00926 54972.94 54387 0.01066 Mean Error 0.02015 Mean Error 0.02811 Financial Risk and Management Reviews, 2015, 1(2):53-67 62 © 2015 Conscientia Beam. These results indicate that there is no statistically significant difference in predicted values and real values averages at a significance level of 5%.


id: framr-1679
author: Akinleye, Gideon Tayo ; Olanipekun, Comfort Temidayo
title: Risk Management and Financial Performance of Manufacturing Firms in Nigeria
date: 2021
pages: 11
extension: .pdf
mime: application/pdf
words: 5966
sentence: 380
flesch: 49
cache: cache/framr-1679.pdf
txt: txt/framr-1679.txt
summary:
  The current study investigated risk management and financial performance of manufacturing firms. Organization is able to achieve its financial targets through risk management.


id: framr-1724
author: Kuznetsova, Svitlana ; Vakulich, Maria
title: Investment Climate Rating Evaluation: The Case of Ukrainian Economy
date: 2017
pages: 12
extension: .pdf
mime: application/pdf
words: 6019
sentence: 298
flesch: 31
cache: cache/framr-1724.pdf
txt: txt/framr-1724.txt
summary:
  Contribution/ Originality: This study uses new estimation methodology of investment climate in the national economy, which based on analysis and classification of approaches and tools that are used to investment climate, investment attractiveness, business environment rating evaluate, and are directed to information sparseness reduction, target orientation of investment climate management. The effective functioning of the investment policy in modern conditions of instability and chaotic economic environment requires the improvement of all organizational-economic mechanism of investment, including the development of an integrated concept for investment climate management in the national economy.


id: framr-1726
author: Shafin, Nazree ; Kasim, Rozilah
title: Incorporating Islamic Ethic Elements into Marketing Mix Paradigm
date: 2019
pages: 10
extension: .pdf
mime: application/pdf
words: 5885
sentence: 405
flesch: 48
cache: cache/framr-1726.pdf
txt: txt/framr-1726.txt
summary:
  To establish the points of significance in incorporating SAFT into marketing mix of 4P‟s, it is important to discuss at both marketing mix paradigm; conventional marketing mix and Islamic marketing mix. Review on literatures related to Islamic marketing mix found some facts that have been produced by researchers on Islamic marketing mix.


id: framr-1731
author: Ilagan, Amor A
date: 2019
pages: 15
extension: .pdf
mime: application/pdf
words: 8031
sentence: 532
flesch: 54
cache: cache/framr-1731.pdf
txt: txt/framr-1731.txt
title:
  Correlation between Financial Difficulties and Financing Strategies among Market Stallholders in Batangas City

summary:
  The main reason of financial difficulty faced by small businesses is the access to affordable credit over a reasonable period. Moreover, Aruna (2015) states small businesses often face a variety of problems related to their size.


id: framr-1727
author: NWAUBANI, Anthony Nzeribe ; EZEABASILI, Vincent N
title: Depositors Confidence and Mergers and Acquisitions: The Nigerian Banking Sector Experience
date: 2019
pages: 15
extension: .pdf
mime: application/pdf
words: 7975
sentence: 414
flesch: 50
cache: cache/framr-1727.pdf
txt: txt/framr-1727.txt
summary:
  Bank mergers and acquisitions and shareholders’ wealth maximization in Nigeria. Categories of deposit money bank deposits, total deposit liabilities and shareholders’ funds in Nigeria (1995-2015)


id: framr-1719
author: Fragouli, Evangelia ; Yankson, Joana Kwaw
title: The Role of Strategic Planning on the Management of Organizational Change
date: 2015
pages: 20
extension: .pdf
mime: application/pdf
words: 9239
sentence: 578
flesch: 54
cache: cache/framr-1719.pdf
txt: txt/framr-1719.txt
summary:
  These may be achieved by involving employees in change decision-making processes, training through scenario presentations and the improvement of employee psychological contract by change organisations ‘walking the talk’ of change promises. Organisation change: Theory and practise.


id: framr-1715
author: GejaLakshmi, Sandanam ; Azhagaiah, Ramachandran
date: 2015
pages: 19
extension: .pdf
mime: application/pdf
words: 7996
sentence: 374
flesch: 57
cache: cache/framr-1715.pdf
txt: txt/framr-1715.txt
title:
  The Impact of Dividend Policy on Shareholders’ Wealth before and After Financial Melt down: Evidence from FMCG Sector in India

summary:
  Source: Computed results based on compiled data from the Annual Financial Reports of selected corporate firms from moneycontrol.com *** Significant at 1% level; ** Significant at 5% level Figure-C. Jarque-Bera Test of Selected Variables of FMCG firms in India from 2008 to 2012 ( in crore) Regression result proves that DPS (121.65) and RPS (9.68) have significant positive co-efficient on EPS(SW) of FMCG firms in India before global financial melt down, while DPS (76.74), LAGPER (1.52) and LAGMPS (0.27) have significant positive co-efficient (76.74) on EPS(SW) of FMCG firms in India after global financial melt down.


id: framr-1729
author: Nene, Sinqobile W; Pillay, Alan S
title: An Investigation of the Impact of Organisational Structure on Organisational Performance
date: 2019
pages: 15
extension: .pdf
mime: application/pdf
words: 8317
sentence: 515
flesch: 44
cache: cache/framr-1729.pdf
txt: txt/framr-1729.txt
summary:
  AN INVESTIGATION OF THE IMPACT OF ORGANISATIONAL STRUCTURE ON ORGANISATIONAL PERFORMANCE Sinqobile W. Nene1+ Alan S. Pillay2 1,2MANCOSA Graduate School of Business, 16 Samora Machel St, Durban Central, Durban, 4001, South Africa. Organisational structure is one of the core aspects that contribute to organisational performance.


id: framr-1722
author: Dahmani, Manel ; Zouari, Ghazi
date: 2016
pages: 17
extension: .pdf
mime: application/pdf
words: 9123
sentence: 480
flesch: 51
cache: cache/framr-1722.pdf
txt: txt/framr-1722.txt
title:
  The Indirect Impact of Overconfidence on the Performance of Tunisian Firms Through their Financing Structure

summary:
  THE INDIRECT IMPACT OF OVERCONFIDENCE ON THE PERFORMANCE OF TUNISIAN FIRMS THROUGH THEIR FINANCING STRUCTURE Manel Dahmani1† --- Ghazi Zouari2 1PHD, Student in Financial and Accounting Methods: LARTIGE, FSEG, University of Sfax, Tunisia 2Associate Professor in Financial and Accounting Methods: LARTIGE, FSEG, University of Sfax & FARGO, IAE Dijon, France ABSTRACT In the current framework of behavioral corporate finance, this article studies the relationship between the managers’ overconfidence and firm performance through the financing structure in the Tunisian context. Examining the results of Table 2 reveals a positive and significant relationship between self-financing and the two indicators of firm performance (ROA and MTB), from these results we can see that self-financing has a positive impact on the economic and market performance of the company (for ROA, = 0.034, t = 0.045, p <5%; and for MTB: = 0.088, t = 0.098, p <10%).


id: framr-1730
author: Dantani, Umar
title: External Debt and Nigeria's Sovereignty
date: 2019
pages: 15
extension: .pdf
mime: application/pdf
words: 9302
sentence: 534
flesch: 45
cache: cache/framr-1730.pdf
txt: txt/framr-1730.txt
summary:
  The first definition gives emphasis on the recognition of state sovereignty. While the rationalist theories of international relations ie realism and liberal institutionalism view state sovereignty as the genetic material of the international system.


id: framr-1725
author: Obodoechi, Divine N; Orji, Anthony ; Anthony-Orji, Onyinye I
title: Forecasting Equity Index Volatility: Empirical Evidence from Japan, UK and USA Data
date: 2018
pages: 23
extension: .pdf
mime: application/pdf
words: 9014
sentence: 579
flesch: 66
cache: cache/framr-1725.pdf
txt: txt/framr-1725.txt
summary:
  A comparison of ARCH model conditional Standard deviation of Dow Jones Industrial index returns versus Actual Standard deviation (1989-1999) first subsample. A comparison of ARCH model conditional Standard deviation of Dow Jones Industrial index returns versus Actual Standard deviation (1999-2009) second subsample.


id: framr-1735
author: Afzal, Fahim ; Haiying, Pan
title: Evaluating the Effectiveness of CAPM and APT for Risk Measuring and Assets Pricing
date: 2020
pages: 8
extension: .pdf
mime: application/pdf
words: 3814
sentence: 226
flesch: 61
cache: cache/framr-1735.pdf
txt: txt/framr-1735.txt
summary:
  Hundal, Eskola, and Tuan (2019) examine the relationship between risk and stock returns in the Finnish stock market, and secondly, they examine to identify the performance of Finnish companies if the realized returns are Financial Risk and Management Reviews, 2020, 6(1): 14-21 16 Their principal findings indicated the relationship between risk and returned worked in a synchronized way and stock return of observed companies is observed to be less volatile as compared to the market index.


id: framr-1721
author: Ali, AZOUZI Mohamed ; Anis, JARBOUI
date: 2016
pages: 25
extension: .pdf
mime: application/pdf
words: 9904
sentence: 682
flesch: 56
cache: cache/framr-1721.pdf
txt: txt/framr-1721.txt
title:
  Does Managerial Emotional Biases Affect Debt Maturity Preference? Bayesian Network Method: Evidence from Tunisia

summary:
  It overestimates the future results of its business and its ability to meet its commitments on dividends distribution Network debt maturity analysis show the presence of strong relationship (Kullback- Leibler 0, 3374=/relative weight= 0, 3684) and negative (β=-0, 0694) between investment decisions and firm debt maturity choice. We also note that CEO loss aversion level is positively correlated with firm debt maturity choice.


id: framr-1734
author: Temidayo B, Fasipe; Yusuf, Wasiu A
title: Evaluating the Model of Demand for Money in Nigeria
date: 2020
pages: 13
extension: .pdf
mime: application/pdf
words: 6183
sentence: 358
flesch: 61
cache: cache/framr-1734.pdf
txt: txt/framr-1734.txt
summary:
  All Rights Reserved. measures adopted by the Central Bank have direct and/or indirect effects on money demand. Deliberate policy- driven changes in monetary policy tools such as Monetary Policy Rate (MPR), Cash Reserve Requirement (CRR) and other reserve requirements induce fluctuations in interest rates, exchange rates and GDP, which in turn bring about changes in money demand in the economy.


id: framr-1739
author: Berk, Cem ; Arslan, Eyyup
title: Financial Risks in Turkish Banking Industry: A Panel Data Analaysis on Istanbul Stock Exchange
date: 2020
pages: 9
extension: .pdf
mime: application/pdf
words: 3761
sentence: 283
flesch: 60
cache: cache/framr-1739.pdf
txt: txt/framr-1739.txt
summary:
  Effect of bank financial risks on bank profitability. These risks are called financial risks and typically affect financial institutions.


id: framr-1737
author: Ashraf, Aysha ; Rezina, Sonia
title: Factors Affecting the Capital Structure of the Textile Industry in Bangladesh: An Inferential Study
date: 2020
pages: 12
extension: .pdf
mime: application/pdf
words: 6070
sentence: 461
flesch: 58
cache: cache/framr-1737.pdf
txt: txt/framr-1737.txt
summary:
  The researchers reviewed different conditional theories of capital structure before identifying the determinants of the textile firms. Debt and equity are the major elements of capital structure.


id: framr-1716
author: Fragouli, Evangelia ; Danyi, Aiden Yengbalang
date: 2015
pages: 26
extension: .pdf
mime: application/pdf
words: 13363
sentence: 625
flesch: 45
cache: cache/framr-1716.pdf
txt: txt/framr-1716.txt
title:
  Promoting Local Acceptability of International Oil Companies (IOCS) Through Corporate Social Responsibility (CSR): The Case of Tullow Oil in Ghana

summary:
  And that companies operating in the oil and gas industry and other unfamiliar businesses often face greater resistance as local stakeholders may not only misunderstand their business processes and operations but may also fight against the liability of foreigners. An empirical study with a qualitative analysis approach was applied to obtain primary information from Tullow Oil Plc, government agencies, Civil Society Organisations (CSOs), and local communities.


id: framr-1740
author: FONG, Chun Cheong Steve
title: Decision Making of Charity Fund Allocation: Evidence from Hong Kong
date: 2020
pages: 11
extension: .pdf
mime: application/pdf
words: 5715
sentence: 376
flesch: 50
cache: cache/framr-1740.pdf
txt: txt/framr-1740.txt
summary:
  Approval Guidance Before the death of Lo in 1995, four funding approval guidelines were established for the trustee board about charity project funding decisions. Rejected Project Proposals Funding resources were monitored for fair share and equitable allocation and support of charity projects.


id: framr-1733
author: AlAli, Musaed S; Al-Yatama, Sundus
title: Analyzing the Financial Soundness of Kuwaiti Banks Using CAMELS Framework
date: 2019
pages: 15
extension: .pdf
mime: application/pdf
words: 9251
sentence: 445
flesch: 65
cache: cache/framr-1733.pdf
txt: txt/framr-1733.txt
summary:
  Banks try to diversify their income sources and for that matter banks tend to invest in securities as an alternative source in income, having a high portion of the bank’s assets invested in securities would make the bank at risk from any undesirable movements in that market. Banks tend to have high total securities to total assets ratio when the markets are doing well and vice-a-versa, but that does not mean that banks are immune from getting caught in market crashes.


id: framr-1742
author: Rahman, Syed Mohammad Khaled ; Mazumder, Priyanka
title: Testing the Validity of Arbitrage Pricing Theory: A Study on Dhaka Stock Exchange Bangladesh
date: 2021
pages: 10
extension: .pdf
mime: application/pdf
words: 4793
sentence: 349
flesch: 59
cache: cache/framr-1742.pdf
txt: txt/framr-1742.txt
summary:
  Regressing six variables on stock return study found that four variables explained 84% changes in stock return. So, it is relatively more worthy in considering exchange rate and interest rate effect for investing in stock market although market capitalization and tax rate has insignificant effect.


id: framr-1745
date: 2021
pages: 10
extension: .pdf
mime: application/pdf
words: 4779
sentence: 285
flesch: 55
cache: cache/framr-1745.pdf
txt: txt/framr-1745.txt
author:
  Cynthia, Orumie Ukamaka ; Bartholomew, Desmond Chekwube ; Obite, Chukwudi Paul ; Lawrence, Kiwu Chizoba 

title:
  Likelihood of Insurance Coverage on Damages Due to Level of Insecurity in Nigeria: Logistic Modeling Approach

summary:
  All the levels of education were statistically significant in predicting the odds of having insurance cover except for primary education level. Also, employment status and age were statistically significant in predicting the likelihood for insurance cover in Nigeria.


id: framr-1743
author: Hasan, Mohammad Tariq ; Miraz, Mahadi Hasan ; Sumi, Farhana Rahman ; Sarkar, Shumi
title: A Blockchain Research Review
date: 2021
pages: 10
extension: .pdf
mime: application/pdf
words: 5137
sentence: 440
flesch: 54
cache: cache/framr-1743.pdf
txt: txt/framr-1743.txt
summary:
  The British government published an essential report on blockchain technology in December 2020 (Ali, Ally, & Dwivedi, 2020). During this seminar, they examined how blockchain technology can produce virtual currency to improve financial activities' efficiency, convenience, and transparency (Böhme, Christin, Edelman, & Moore, 2015).


id: framr-1746
author: Xie, Wenjing ; He, Meiling ; Huang, Guohui ; He, Lu ; Lin, Fan ; Pan, Wen-Tsao
title: Performance Evaluation of Chinese Commercial Banks Based on the Malmquist Index
date: 2021
pages: 7
extension: .pdf
mime: application/pdf
words: 3786
sentence: 167
flesch: 46
cache: cache/framr-1746.pdf
txt: txt/framr-1746.txt
summary:
  The aim of this study is to measure the financial data of nine listed banks in China from 2011 to 2020 through the DEA-based Malmquist index method, clearly understand the correlation between input and output indicators, explore the effect of technological progress on bank efficiency, and find answers on how to improve the efficiency of Chinese commercial banks. Li and Hu (2015) mentioned that, at this stage, there are three types of methods for exploring bank efficiency: One method is to use non-parametric data envelopment analysis (DEA) to explore bank efficiency; the second method is to analyze bank efficiency based on relevant financial indicators; the third method is to use the parameter analysis method to construct a multiple linear regression model using the cost of production function.


id: framr-1741
author: Onyele, Kingsley Onyekachi ; Nwadike, Emmanuel Chijioke
title: Modelling Stock Returns Volatility and Asymmetric News Effect: A Global Perspective
date: 2021
pages: 15
extension: .pdf
mime: application/pdf
words: 7492
sentence: 456
flesch: 55
cache: cache/framr-1741.pdf
txt: txt/framr-1741.txt
summary:
  Structural breaks and stock market volatility in emerging countries. The day of the week effect on stock market volatility.


id: framr-2989
author: Artha, I Wayan Budi ; Widyastuti, Tri ; Gustari, Irvandi
title: Performance and Dividend Policy of State-Owned Banks Before and After COVID-19
date: 2022
pages: 8
extension: .pdf
mime: application/pdf
words: 4657
sentence: 290
flesch: 59
cache: cache/framr-2989.pdf
txt: txt/framr-2989.txt
summary:
  The average LDR of State Owned Banks is 92.51%, very good. This study contributes to the existing literature, is useful in science in the banking sector about banking performance and dividend policy, especially State Owned Banks, after 2 years of the covid-19 pandemic, are there any differences in performance and dividend policy before and after the covid-19 pandemic.


id: framr-1744
author: Ambarwati, Sri ; Sudarmaji, Eka ; Masrio, Herlan ; Nasip, Ismiriati
title: Modeling and Estimation of Cumulative Abnormal Return using VECM
date: 2021
pages: 14
extension: .pdf
mime: application/pdf
words: 6722
sentence: 419
flesch: 70
cache: cache/framr-1744.pdf
txt: txt/framr-1744.txt
summary:
  It affected initial public offering (IPO) in the presence of pump-and-dump and flipping trends during the early trading of IPO stocks in the Indonesia Stock Exchange. However, the movement of IPO stocks would then tend to underperform in the market in its long-term performance.


id: framr-1736
author: Ghamri, Wejdan Hassan M
date: 2020
pages: 18
extension: .pdf
mime: application/pdf
words: 9263
sentence: 498
flesch: 38
cache: cache/framr-1736.pdf
txt: txt/framr-1736.txt
title:
  The Relationship between Creative Accounting Risks and Auditing Risks from the Perspective of External Auditors in Saudi Arabia

summary:
  Item Domain Reliability Coefficient Creative accounting risks in auditing risks Creative accounting practices 2.92 Relationship between creative accounting risks and auditing risks 2.88 The external auditor's responsibility to detect creative accounting - 2.89 Table 3 shows that reliability coefficients for the domain of creative accounting risks in auditing risks were (0.88) and (0.92), and (0.89) for the external auditor's responsibility to detect creative accounting. The present study aimed to identify the relationship between creative accounting risks and auditing risks from the perspective of external auditors in Saudi Arabia.


id: framr-3454
author: Hossain, Tarik ; Khalifa, Md. Miraz ; Ahmmed, Raju
date: 2023
pages: 10
extension: .pdf
mime: application/pdf
words: 5322
sentence: 402
flesch: 57
cache: cache/framr-3454.pdf
txt: txt/framr-3454.txt
title:
  Determinants of the dividend payout policy of multinational companies in Bangladesh: Evidence from Dhaka stock exchange 

summary:
  2. LITERATURE REVIEW Several studies focus on the many determinants of dividend payout policy worldwide. Investors can invest in MNCs by considering the following influential factors in dividend payout policy.


id: framr-2919
author: Herlan; Sudarmaji, Eka ; Yatim, M Rubiul
date: 2022
pages: 11
extension: .pdf
mime: application/pdf
words: 6356
sentence: 395
flesch: 50
cache: cache/framr-2919.pdf
txt: txt/framr-2919.txt
title:
  Predictive Creditworthiness Modeling in Energy-Saving Finance: Machine Learning Logit and Neural Network 

summary:
  Credit models were helpful to evaluate the risk of consumer loans. This study investigated the efficacy of artificial neural networks and logistic regression models in predicting credit default occurrences in the energy efficiency industry's retrofitting.


id: framr-1738
author: Chizue, NWAUBANI Anthony Nzeribe
date: 2020
pages: 27
extension: .pdf
mime: application/pdf
words: 14845
sentence: 920
flesch: 50
cache: cache/framr-1738.pdf
txt: txt/framr-1738.txt
title:
  International Financial Reporting Standards Adoption and Earnings Management: The Fundamental Effect Framework

summary:
  The study mainly examined effect of adoption of International Financial Reporting Standards on earnings management and earnings quality in banks using a new approach - Fundamental Effect Framework. Findings revealed that IFRS adoption in Nigeria results in insignificant rise in earnings management and low earnings quality as measured by Profit After Tax and Ratio of Loan Loss Provision but leads to insignificant reduced earnings management and improved earnings quality in terms of net interest income.


id: framr-3062
author: Nguyen, Loan Thi Nguyet ; Tran, Phuong Thi Lan ; Trinh, Nguyet Thi Minh ; Le, Anh Quynh
title: Does the Business Model Increase Bank Stability?
date: 2022
pages: 7
extension: .pdf
mime: application/pdf
words: 3555
sentence: 239
flesch: 55
cache: cache/framr-3062.pdf
txt: txt/framr-3062.txt
summary:
  Thus, this paper attempts to investigate the impact of business model diversification on bank risk and stability. Trading in foreign exchange, gold has no meaning for bank risk.


id: framr-4143
title: Revolutionizing supply chains: The role of emerging technologies in digital transformation
date: 2025
pages: 31
extension: .pdf
mime: application/pdf
words: 17505
sentence: 1168
flesch: 42
cache: cache/framr-4143.pdf
txt: txt/framr-4143.txt
author:
  Islam, Naimul ; Tanchangya, Tipon ; Naher, Kamron ; Tafsirun, Ummah ; Mia, Md Rakib ; Sarker, Shoaibur Rahman ; Rashid, Fahad 

summary:
  Prior studies examined the impact of digital transformation on supply chain management. The application of these technologies in supply chain management is discussed in Section 3, while the benefits of incorporating them into supply chain management are presented in Section 4.


id: framr-4076
date: 2025
pages: 35
extension: .pdf
mime: application/pdf
words: 21252
sentence: 1221
flesch: 39
cache: cache/framr-4076.pdf
txt: txt/framr-4076.txt
author:
  Tanchangya, Tipon ; Raihan, Asif ; Mia, Md Rakib; Tafsirun, Ummah; Naher, Kamron ; Islam, Naimul; Rashid, Fahad; Sarker, Shoaibur Rahman 

title:
  Greenwashing within the context of financial technology and sustainable development: Conceptual frameworks and theoretical perspectives 

summary:
  Without real commitment or influence, it is the advertisement of sustainable financial products or services that undermines initiatives for sustainability (Seele & Gatti, 2017). This is due to the increasing digital transformation and the growing concerns of customers about environmental sustainability and respect in the products they purchase (Chueca Vergara & Ferruz Agudo, 2021).


id: framr-4075
author: Tanchangya, Tipon; Naher, Kamron ; Mia, Md Rakib ; Chowdhury, Srima ; Islam, Naimul
date: 2025
pages: 36
extension: .pdf
mime: application/pdf
words: 20601
sentence: 1416
flesch: 40
cache: cache/framr-4075.pdf
txt: txt/framr-4075.txt
title:
  Assessing the impact of financial technology: Is it a curse or blessing for financial crimes in financial institutions? 

summary:
  Assessing the impact of financial technology: Is it a curse or blessing for financial crimes in financial institutions? 1. INTRODUCTION The financial crisis in 2008 had a significant influence on the emergence of financial technology (FinTech), which was positively affected by the emergence of cryptocurrencies like Bitcoin in 2009.


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