The use of financial technologies (FinTech) by financial market participants fostered a discussion among public authorities on the use technologies for regulatory (RegTech) and supervisory (SupTech) purposes. This paper defines the concept and the scope of application of “resolution...

This paper presents a do-it-yourself algorithm to generate the historical GVKEY-CIK link table. The proposed algorithm features to pre-classify sample data into different treatment subgroups and utilizes historical firm information available from the source data to increase (reduce) matching...

Based on personal experience characteristics of the educational system and its impact in the justice system are explored. The personal experience and interdisciplinary knowledge show that both systems have the characteristics of a pseudo-science with high degree of risks for collapse

This article correlates all the deficiencies made by LatCrit theory and similar antecedent movements to the pseudo-scientific nature of the justice system. Evaluation of pseudo-scientific characteristics of the justice system is presented to illustrate how existing knowledge processes of this...

Please enter abstract text here.Several studies report an asymmetry in the distribution of earnings around specified benchmarks (Hayn 1995; Burgstahler and Dichev 1997; Degeorge et al. 1999; Brown and Caylor 2005). Doubt has arisen over whether the observed kink in the distribution of earnings is solely...

We show that the asymmetric effects of income taxes and special items for profit and loss firms contribute substantially to a discontinuity at zero in the distribution of earnings. Income taxes draw profit observations towards zero while negative special items pull loss observations away from...

Hayn (1995) first introduced the concept of the pooled, cross-sectional distribution of reported earnings approach to assess whether there is any evidence of earnings management. This approach was further developed by Burgstahler and Dichev (1997) and since then, a substantial volume of new...

Statistics data are the result of a complex scientific research process. Based on rigorous procedures, statistical research offers a bigger quantity of data from various domains, to specialists and wide public. This considerable quantity of statistics data illustrate on the one hand an extension...

The paper introduces a new method of software analysis, design and programming based on a different implementation of a logical flow: the sequence of steps is memorised in a database table, and each step is linked to a specific function inserted in a library. A main application manages the...

In this paper we present the results of a pilot study investigating the effects of agents' gender-ambiguous vs. gendermarked look on the perceived interaction quality of a multimodal question answering system. Eight test subjects interacted with three system agents, each having a feminine,...