Fraud Detection and Corporate Filings

2014 ◽  
pp. 315-332 ◽  
Author(s):  
Sunita Goel
Keyword(s):  
Content Analysis ◽  
Fraud Detection ◽  
Financial Information ◽  
The Other ◽  
Annual Reports ◽  
Careful Examination ◽  
Basic Premise ◽  
Other Hand ◽  
Negative Findings ◽  
Textual Content

This chapter is focused on detection of fraud in organizations by using content-based analysis on the annual reports issued by firms. Unlike a variety of previous work on fraud detection that have used quantitative financial information, this research examines qualitative textual content in annual reports to decipher evidence of fraud embedded in these reports through careful examination of the tone, content, and emphasis across reports. The basic premise of this research is that organizations tend to camouflage negative findings to sound less damaging. The real intent of the writer is hidden in content but can be revealed through structured content analysis. Using a corpus of annual reports of companies where fraud has occurred and juxtaposed with companies where fraud has not been detected, this study systematically examines the differences in the use of language. The results of this study reveal that fraudulent annual reports exhibit themes of optimism, variety, complexity, activity, and passivity. On the other hand, nonfraudulent annual reports exhibit themes of certainty and realism.

scholarly journals Integrated Reporting in Developing Countries: Evidence from Malawi

2015 ◽  
Vol 7 (3) ◽  
pp. 130 ◽  
Author(s):  
Andrew Munthopa Lipunga
Keyword(s):  
Developing Countries ◽  
Corporate Governance ◽  
Content Analysis ◽  
Listed Companies ◽  
The Other ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Other Hand ◽  
Code Of Corporate Governance ◽  
Score Range

<p>The study investigated the level of Integrated Reporting (IR) in developing countries focusing on Malawi. It employed content analysis using an Integrated Reporting Index (IRI) in examining annual reports of Malawian listed companies. Based on the score range of 0 to 1 being the minimum and maximum respectively, the study revealed an average IRI of 0.43and consequently an IR gap of 0.57. The average IRI suggested achievement of some progress toward IR by the companies and on the other hand the IR gap indicates the need for much more effort to be exerted in promoting IR amongst the listed companies in Malawi. Besides, are view of the Malawian IR framework suggested that IR is being governed by a code of corporate governance that lacks detailed guidelines with respect to it hence in need of upgrading of the same.</p>

Computer Viruses and Their Role in Accounting Information Systems

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Ali Shirzad ◽  
Shaban Mohammadi ◽  
Hamedesmaeili Oghaz
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting Information Systems ◽  
Computer Viruses ◽  
Other Hand ◽  
Main Factors

Dependence on information and rapidly changing technology can be seen in many organizations, with proper security and intelligence systems to protect themselves. But success in providing security depends on the awareness of managers and employees. The accounting information systems in organizations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case. On the other hand, one of the main objectives of the viruses is to steal financial information. In this paper, one of the main factors threatening the security of accounting information systems, the viruses are described.

scholarly journals Genre, Computation, and the Varieties of Twentieth-Century U.S. Fiction

2018 ◽  
Author(s):  
Matthew Wilkens
Keyword(s):  
United States ◽  
Twentieth Century ◽  
World War Ii ◽  
The Other ◽  
Literary Fiction ◽  
Contemporary Fiction ◽  
World War ◽  
Detective Story ◽  
Other Hand ◽  
Textual Content

Is "literary fiction" a useful genre label in the post-World War II United States? In some sense, the answer is obviously yes; there are sections marked "literary fiction" on Amazon, in bookstores, and on Goodreads, all of which contain many postwar and contemporary titles. Much of what is taught in contemporary fiction classes also falls under the heading of literary fiction, even if that label isn't always used explicitly. On the other hand, literary fiction, if it hangs together at all, may be defined as much by its (or its consumers') resistance to genre as by its positive textual content. That is, where conventional genres like the detective story or the erotic romance are recognizable by the presence of certain character types, plot events, and narrative styles, it is difficult to find any broadly agreeable set of such features by which literary fiction might be consistently identified.

scholarly journals Towards a Language-Based Typology of Church Names in Ghana

2021 ◽  
pp. 77-87
Author(s):  
Osei Yaw Akoto ◽  
Juliet Oppong-Asare Ansah
Keyword(s):  
Content Analysis ◽  
Analytical Approach ◽  
The Other ◽  
English Only ◽  
Other Hand

Over the years, scholars have sought to provide language-based typologies of names, but while attempts have been made for some sub-branches of onomastics such as anthroponymy and toponymy, there is arguably none for ecclesionymy (the study of church names). Consequently, this paper sought to provide a language based typology of the hitherto underexplored area of church names. Data of names of churches in Ghana was built for the present study. Adopting content analysis as the analytical approach, the study realized that church names in Ghana are generally homogenous and heterogeneous linguistically. It was also realized that homogenous/unilingual church names involved English only, Akan only and Ewe only. On the other hand, the heterogeneous church names comprised two types: bilingual and trilingual church names, which contained varied language permutations from the three spheres in Osei Yaw Akoto’s classification of languages in Ghana. The paper concludes by making some recommendations for language-in-religion policy in Ghana. Keywords: Church names, Ecclesionymy, Glocal language, Unilingual

Political Discourse Strategies Used in Twitter during Gezi Park Protests

2018 ◽  
Vol 5 (1) ◽  
pp. 82-96 ◽  
Author(s):  
Nilay Yavuz ◽  
Naci Karkın ◽  
İsmet Parlak ◽  
Özlem Özdeşim Subay
Keyword(s):  
Content Analysis ◽  
Political Discourse ◽  
The Other ◽  
The Political ◽  
Opposition Party ◽  
Other Hand ◽  
Political Events ◽  
Political Interaction ◽  
Political Outcomes ◽  
Discourse Strategies

Along with the growing use of twitter as a tool of political interaction, recently, there has also been an attention in the academia to understand and explain how and why politicians use twitter, and what its impact on the political outcomes are. On the other hand, there has been little analysis about the content of the tweets that politicians from different parties posted during major political events. Accordingly, this study aims to investigate the discourse strategies that the top-level politicians of the party in power and of the main opposition party in Turkey used in their tweets during Gezi Park events in the summer of 2013. Findings from a hand-coded content analysis based on Van Dijk's framework (2006) indicate that while the most frequently used strategy was actor descriptions and categorization for both parties' politicians, burden strategy and lexicalization / metaphor strategy were used significantly more by the main opposition party politicians compared to the politicians of the party in power.

Association of Organizational Attributes With Human Resource Disclosure: Evidence From Bangladeshi Banks

2019 ◽  
Vol 9 (2) ◽  
pp. 99
Author(s):  
Mohammad Ali ◽  
Tania Ahmed
Keyword(s):  
Content Analysis ◽  
Human Resource ◽  
Multiple Linear Regression Model ◽  
Descriptive Statistics ◽  
The Other ◽  
Annual Reports ◽  
Length Of Service ◽  
Bank Profitability ◽  
Organizational Attributes ◽  
The Impact

This paper aims to investigate the extent to which organizational attributes are associated with the human resource disclosure of banking organizations. Content analysis is used to collect the data from annual reports available on the bank’s website and unweighted disclosure index is employed to record the score of HR items. Descriptive statistics is used to analyse the extent of HR disclosure and multiple linear regression model is carried out to analyse the impact of the determinants including length of service, size of the bank, profitability, total number of employees and total number of pages on the explained variable. The study endorses that the highest reported item is the description of the staff whereas the least reported item is the performance of the employee. The result approves that only two attributes including the profitability of the banks and the total number of pages of the annual reports are significantly and positively associated with the level of human resource disclosure of banks. But the other attributes including length of service, size of the bank and total number of employees have no significant impact on HR disclosure.

scholarly journals The competitive intelligence and the development of dynamic capabilities in organizations

2017 ◽  
Vol 16 (1) ◽  
pp. 91-98
Author(s):  
Adalberto Escalona Gonçalves Garcia
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Literature Review ◽  
Comparative Research ◽  
Dynamic Capabilities ◽  
The Other ◽  
Competitive Intelligence ◽  
Other Hand ◽  
The Subject ◽  
Depth Interviews

This article has two objectives. The first is to study the concepts of Competitive Intelligence and Dynamic Capabilities, aiming to verify if the stages of the competitive intelligence cycle can constitute stimulating elements for Dynamic Capabilities in organizations. The second goal is to understand how the competitive intelligence process is dealt with in medium- and large-sized companies in Brazil, grounded on opinions by specialists on the topic (scholars, researchers and consultants). For its consecution, besides the literature review on the subject, information was collected by means of in-depth interviews and, seeking triangulation of data, a comparative research was conducted on similar studies. It is a qualitative research that applies content analysis as its technique for investigation. The study supports that the routines in the stages of the competitive intelligence cycle and the abilities required for its operationalization foster the mobilization of Dynamic Capabilities in organizations. Competitive Intelligence, through a suitable development of the activities established in its phases, promotes the perception for change (sensing) and provides the necessary intelligence for the acquiring of the knowledge which will be the foundation for action (seizing), thus contributing for the continuous reinvention of the business (transforming). On the other hand, evidences suggest that Competitive Intelligence practices are still in their embryonic stages of application in Brazilian companies, and therefore need efforts for further qualification and consolidation.

scholarly journals La relación accionista-empresa en internet: análisis desde el enfoque de confianza

2008 ◽  
Vol 13 (25) ◽  
pp. 59-76
Author(s):  
María del Mar Alonso Almeida ◽  
Keyword(s):  
Financial Information ◽  
The Other ◽  
Other Hand ◽  
The One

During the last decade there has been a break of trust of the shareholders to the company. Several factors converge to bring this breakthrough on the one hand, certain abuses of the “creative” reflected in an excessive “make-up” of the financial information and on the other hand, poor practices among some market players that have resulted in distrust and uncertainty about the present and the prospects for future. The aim of this paper is analyze trust between shareholders and companies and provide a model of communication via Internet to contribute to build confidence between them.

scholarly journals An Analysis of Students’ Ability in Applying Modulation Technique in Translating Collocation “The Lost Symbol” Novel by Dan Brown

2019 ◽  
Vol 3 (1) ◽  
pp. 182
Author(s):  
Detti Lismayanti ◽  
Angga Pratama
Keyword(s):  
Content Analysis ◽  
Point Of View ◽  
The Other ◽  
The Novel ◽  
Modulation Technique ◽  
Literal Translation ◽  
Other Hand ◽  
Translation Technique ◽  
Modulation Techniques ◽  
Low Ability

The objective of this research was to analyze how students’ ability in applying modulation techniques in translating collocation from the novel “The Lost Symbol” by Dan Brown. The research was a content analysis of descriptive qualitative. There were 25 students taken as respondent, there were represented from each class. The data were collected by using a translation test which was contained six types of collocation. The finding showed that students’ability is dominant in collocation type of adjective and noun because to translate it just simple and the phrase of the word is most familiar in their activities not also in translation subject but other skill language material. In the other hand, the students’ low ability to translate collocation of Verb and expression with a preposition because they could not just use the literal translation but they have to adapt it or changing their point of view and use their cognitive and focus on the context, which makes relevant and coherent. However, overall the average of students ability must be improved it with learning more and lecturer must be able to focus on students’ weakness in applying translation technique, especially on modulation to get the progress by the students’ translation well.

The Solution

2020 ◽  
pp. 7-12
Author(s):  
Nicolas Bommarito
Keyword(s):  
The Self ◽  
The Other ◽  
Careful Examination ◽  
Philosophical Question ◽  
Buddhist Practice ◽  
Other Hand ◽  
The World ◽  
The Mind

This chapter examines two general strands in Buddhism: philosophy and practice. Philosophy involves understanding the nature of the world and the mind. It involves careful examination, reasoning, and analysis of the world in general and the self in particular. Meanwhile, practice involves specific techniques to bring about a change in how we respond to the world. It aims at changing mental habits and ways of experiencing the world. These two aspects can, and often are, discussed separately. This is no surprise given how monumental each task is; people sometimes devote their entire lives to only one philosophical question or Buddhist practice. Nevertheless, these two aspects do inform each other. Philosophy helps to establish the aim of practice. Practice, on the other hand, can help one to have certain experiences which can, in turn, inform ideas about how the world works.

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