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Karima Khettabi, Zineddine Kouahla, Brahim Farou, Hamid Seridi and Mohamed Amine Ferrag
Internet of Things (IoT) systems include many smart devices that continuously generate massive spatio-temporal data, which can be difficult to process. These continuous data streams need to be stored smartly so that query searches are efficient. In this ...
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Fahd Alduais, Nashat Ali Almasria, Abeer Samara and Ali Masadeh
The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006?2018. We employed a set of s...
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Ibrahim Arslan, Mehmet Topakci and Nusret Demir
The decrease in water resources due to climate change is expected to have a significant impact on agriculture. On the other hand, as the world population increases so does the demand for food. It is necessary to better manage environmental resources and ...
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Elvia R. Shauki and Eva Oktavini
The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company?s annual report will be seen from...
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André Felipe de Oliveira Costa,Carlos Marcio dos Santos Pereira,Donizete Reina
O objetivo deste estudo foi verificar se os relatórios de auditoria das empresas pertencentes ao segmento Novo Mercado se tornaram menos legíveis após a pandemia da Covid-19. Assim, foram analisados 610 relatórios de auditor independente, divulgados entr...
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Derar Eleyan, Abed Othman and Amna Eleyan
Comments are used to explain the meaning of code and ease communications between programmers themselves, quality assurance auditors, and code reviewers. A tool has been developed to help programmers write readable comments and measure their readability l...
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Glaysson Douglas Machado Silva,Sirlei Lemes,Donizete Reina
A orientação OCPC 07 foi emitida para melhorar as notas explicativas (NE) das empresas por meio de informações menos complexas com a finalidade de reduzir informações desnecessárias. Assim, o objetivo deste estudo foi identificar o efeito da adoção da OC...
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Rachappa Shette,Sudershan Kuntluru
Pág. 68 - 74
The present study examines the readability of IPO prospectus in relation to short-term earnings performance and long-term earnings surprise. In this study, Fog Index is the measure of IPO prospectus readability. Cross-sectional regression models are appl...
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Sonia Montecinos,Pilar Cereceda,Daniela Rivera
Pág. 143 - 153
In semiarid and arid zones, fog is considered an important alternative water source. The Southeast Pacific anticyclone and the cold Humboldt Current that characterize the north of Chile promote the formation of stratocumulus along the coastline. The ther...
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