In this research, proposed a new method to evaluate borrowers’ credit risk and quality of financial statements information provided. We use qualitative and quantitative criteria to measure the quality and the reliability of its credit customers. Under this statement we evaluate 35 features...

The purpose of this paper is to explore the effects of equity, energy, gold and currency indicators on Hang Seng index. The results suggest that the major stock markets, and particularly the SP500, positively influence the Hong Kong stock market, a fact that is attributed to the integration and...

Recent literature on Corporate Annual Reports (CAR) underlines that, in order to meet the changing needs of CAR users, more narrative (forward looking) information should be provided, with a focus on those factors that are liable for longer term value of banks financial performance. This papes...

Purpose: The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public information is high, it will be able to retain its investors as well as...

Purpose: In recent years, Public Accountability and Integrity have been matters of growing attention, both in the public and private sector, as citizens demand value for money entrusted to the governments through their taxes. In addition, in many countries, after the recent recession,...

Purpose: Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent...