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Now showing items 1781-1790 of 1988
Uncertainty modeling with information and probabilistic information granules
(Indian Institute of Management Ahmedabad, 2016-02-29)
Linguistic representations by human brain are often characterized with an intertwined combination of imprecision (due to incomplete knowledge), vagueness or uncertainty. A powerful framework of information and probabilistic ...
Soft information set and its application in multi criteria decision making
(Indian Institute of Management Ahmedabad, 2016-03)
An information source value is perceived differently by different agents. In this paper, we present a new knowledge representation structure, termed as soft information set (SIS), to provide a parameterized representation ...
Stochastic Lotka-Volterra equations: a model of lagged diffusion of technology in an interconnected world
(Indian Institute of Management Ahmedabad, 2015)
We present a model of technological evolution due to interaction between multiple countries and the resultant effects on the corresponding macro variables. The world consists of a set of economies where some countries are ...
Intuitionistic fuzzy model of discrete choice
(Indian Institute of Management Ahmedabad, 2016)
The discrete choice models yield a decision-maker (DM)’s choices on the basis of the criteria values. In practice, however, the choices depend on the degree of enjoyment that an evaluating agent derives from a criterion, ...
Rough information sets
(Indian Institute of Management Ahmedabad, 2016-02)
The information sets are recasted as information granules by using the fuzzy equivalence relations. The proposed information granules can be visualized as the entropies corresponding to the information source values, drawn ...
Classification shifting: do managers’ real actions matter?
(Indian Institute of Management Ahmedabad, 2016-03)
McVay (2006) presents evidence that managers inflate core earnings by shifting operating expenses to special items. In this paper, we improve her model to estimate core earnings by controlling for a firm’s fundamental ...
Cash flow manipulation in state-owned enterprises
(Indian Institute of Management Ahmedabad, 2016-03)
Manuscript Type: Empirical Research Question/Issue: We examine whether the state-owned enterprises (SOEs) are more likely to manipulate operating cash flows than private-owned enterprises (POEs). We also test whether the ...
Stewardship value of income statement classifications: an empirical examination
(Indian Institute of Management Ahmedabad, 2016-03)
A classified income statement has up to four distinct components of earnings - income from continuing operations, special items, discontinued operations, and extraordinary items. This study investigates how persistence and ...
Does good corporate governance constrain cash flow manipulation? evidence from India
(Indian Institute of Management Ahmedabad, 2016-03)
Accounting frauds like Enron in the United States and Satyam in India are likely to have occurred due to the failure of firm-level corporate governance mechanisms in constraining unethical financial reporting practices. ...
Are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
(Indian Institute of Management Ahmedabad, 2016-03)
Prior research suggests that Big-4 auditors fail to curb classification shifting in the countries with weak legal institutions. However, it is not known whether the auditors are unable to detect the use of this earnings ...