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The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management

Bibliography Arsenijević A., Dukić T., 2017, Creative cash flow reporting , Facta Universitatis, Series: Economics and Organization, University of Niš, vol. 14. Comporek M., 2018, The relationship between reserves and accruals – with reference to the issue of earnings management in public companies , Financial Sciences, vol. 23, no. 3, Publishing House of Wroclaw University of Economics, Wrocław. Dechow P.M., Dichev I.D., 2002, The quality of accruals and earnings: the role of accrual estimation errors , The Accounting Review, no. 77(s-1

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Heteroskedasticity in Excess Bitcoin Return Data: Google Trend vs. Garch Effects

., Kancs A., 2016, The economics of Bitcoin price formation , Applied Economics 48, pp. 1799-815. Roll R., 1988, R2. Journal of Finance, 43(3), pp. 541-566. Senarathne C.W., 2019a, The leverage effect and information flow interpretation for speculative bitcoin prices: Bitcoin volume vs ARCH effect , European Journal of Economic Studies, 8(1), pp. 77-84. Senarathne C.W., 2019b, The information flow interpretation of margin debt value data: Evidence from the New York Stock Exchange, Applied Economics Journal, 26(1), pp. 31-46. Senarathne C

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Managing Reverse Knowledge Flows in Routine Replication Programs: The Case of Global Manufacturing ERP Template Rollout

.1287/orsc.2.1.71 McDonald, C. (1998). The evolution of Intel’s copy exactly policy. Intel Technology Journal , Q4: 1–6. Maritan, C.A. and Brush, T.H. (2003). Heterogeneity and transferring practices: implementing flow manufacturing in multiple plants. Strategic Management Journal , 24 : 945–959, http://dx.doi.org/10.1002/smj.311 Nelson, R.R. and Winter, S.G. (1982). An Evolutionary Theory of Economic Change . Cambridge. Orlikowski, W.J. (2002). Knowing in practice: Enacting a collective capability in distributed organizing. Organization

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Unveiling the Theoretical Mistakes in the World Bank Formation and its Implication on Survival of Africa Monetary Union

Africa: Evidence from vector autoregressive techniques , SOUTH AFRICAN JOURNAL OF ECONOMIC AND MANAGEMENT SCIENCES, Volume: 20, Issue: 1, Article Number: a1660, DOI: 10.4102/sajems.v20i1.1660 Truman, E. (2010). The International Monetary System and Global Imbalances .” January. Available at: www.piie.com/publications/papers/truman0110.pdf . World Bank (2010). Private Capital Flows in Historical Perspective ” ctd Global Development Finance 2000. World Bank (2011). Global Development Finance 2011 (CD-ROM). World Bank (2013). International Debt Statistics

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The Dynamics of Savings Mobilisation in Lesotho

-Regional Private Capital Flows in Eastern and Southern Africa: a Study of South African Investment”. 24. McKinnon, R.I., (1973), Money and Capital in Economic Development, Brookings Institution. 25. Odhiambo, N.M., (2009), “Savings and Economic Growth in South Africa: A Multivariate Causality Test”, Journal of Policy Modeling, 31(5), pp. 708-718. 26. Saltz, I.S., (1999), “An Examination of the Causal Relationship between Savings and Growth in the Third World”, Journal of Economic Finance, Vol. 23, pp. 90-98. 27. Sekantsi, L.P. and Kalebe, K.M., (2015

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Is the Nigerian Stock Market Efficient? Pre and Post 2007-2009 Meltdown Analysis

, Nigeria. 46. Jensen, M.C. & Ruback, R.S., (1983), The market for corporate control: The scientific evidence, Journal of Financial Economics, 11, pp. 5-50. 47. Jensen, M.C. & Warner, J.B., (1988), The distribution of power among corporate managers, shareholders, and directors, Journal of Financial Economics, 20, pp. 3-24. 48. Jensen, M.C., (1986), The agency costs of free cash flows, corporate finance and takeovers, American Economic Review, 76, pp. 323-329. 49. Kaberuka, D., (2009), Start this engine: Africa’s policymakers should prepare for

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A Case Study of True and Fair View Override in Financial Reporting

Abstract

This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs). The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32). Notwithstanding its noncompliance with the IFRSs, HSBC (2009) concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2). The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

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Factors Influencing Effectiveness of Internal Communication

Abstract

Purpose: The purpose of the study was to answer the question: “What are the most common factors influencing effectiveness of internal communications faced by Polish organizations?” This article discusses the role of internal communications practices leading to enhancement of organizational performance. In particular, it concentrates on factors impeding the flow of information inside the organization. Later on, the article presents empirical findings.

Methodology: Contemporary public relations, internal communications and employee communications texts have been reviewed to identify how internal communications is defined in literature and how it influences organization success. Relevant existing research was reviewed and primary research was conducted. The latter consisted of 29 in-depth interviews with employees from various Polish organizations.

Results/findings: The article presents interesting results that can be especially useful for internal communications specialists and managers. It is recommended that to gain a fuller picture of the issues underlying the findings, quantitative research with relevant employees should be undertaken

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Expensive and Cheap Funds – Polish Stock Mutual Fund Fees in 2017

Bibliography Carhart M.M. 1997, On persistence in mutual fund performance , The Journal of Finance, 52(1), p. 57. Cooper M.J., Gulen H., Rau P.R., 2005, Changing names with style: Mutual fund name changes and their effects on fund flows , Journal of Finance, 60(6), pp. 2825-2858. Del Guercio, D., Reuter J., 2012, Mutual fund performance and the inventive to generate alpha , Journal of Finance, 69(4), pp. 1673-1704. Elton E.J., Gruber M.J., Blake Ch.R., 2003, Incentive fees and mutual funds , Journal of Finance, 58(2), pp. 779

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The Relationship between Reserves and Accruals – With Reference to the Issue of Earnings Management in Public Companies

Bibliography Adamczyk J., 2017, The Accounting Act. Ustawa o rachunkowości , Wydawnictwo C.H. Beck, Warszawa. Arkan T., 2015, The Effects of Earning Management Techniques, Net Income and Cash Flow on Stock Price , Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 855: Finanse, Rynki Finansowe, Ubezpieczenia nr 74(2), Wydawnictwo Uniwersytetu Szczecińskiego, Szczecin. Comporek M., 2016, Determinanty efektywności ekonomicznej aktywów obrotowych przemysłowych spółek giełdowych , Wydawnictwo Uniwersytetu Łódzkiego, Łódź. DeAngelo L., 1986

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