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  • 1
    Online Resource
    Online Resource
    A and V Publications ; 2019
    In:  Research Journal of Pharmacy and Technology Vol. 12, No. 4 ( 2019), p. 1495-
    In: Research Journal of Pharmacy and Technology, A and V Publications, Vol. 12, No. 4 ( 2019), p. 1495-
    Type of Medium: Online Resource
    ISSN: 0974-3618 , 0974-360X
    Language: English
    Publisher: A and V Publications
    Publication Date: 2019
    detail.hit.zdb_id: 2846942-2
    SSG: 15,3
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  • 2
    Online Resource
    Online Resource
    Medknow ; 2017
    In:  APIK Journal of Internal Medicine Vol. 5, No. 2 ( 2017), p. 34-
    In: APIK Journal of Internal Medicine, Medknow, Vol. 5, No. 2 ( 2017), p. 34-
    Type of Medium: Online Resource
    ISSN: 2666-1802
    Language: English
    Publisher: Medknow
    Publication Date: 2017
    detail.hit.zdb_id: 2983372-3
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  • 3
    Online Resource
    Online Resource
    Nepal Journals Online (JOL) ; 2019
    In:  Asian Journal of Medical Sciences Vol. 10, No. 5 ( 2019-07-10), p. 33-36
    In: Asian Journal of Medical Sciences, Nepal Journals Online (JOL), Vol. 10, No. 5 ( 2019-07-10), p. 33-36
    Abstract: Background: The severity of liver dysfunction in chronic liver disease is often estimated with Child-Pugh (CTP) classification or model for end-stage liver disease (MELD) score. The albumin-bilirubin (ALBI) score is a new model for assessing the severity of liver dysfunction, which is simple and more objective. Aims and Objective: The present study was aimed to retrospectively compare the performance of ALBI score with Child-Pugh score for predicting the mortality in patients with chronic liver disease. Materials and Methods: Data of patients with chronic Liver disease irrespective of etiology were retrospectively reviewed. Child Pugh score and ALBI score were calculated for the patients and results from ROC curves were analysed. Results: Study conducted on 299 patients of chronic liver disease, age distribution was between 20-85 years with mean age of patients being 45.7+/-10.94 years, sex ratio male: female is 265:34 with mortality rate of 19.73%.The area under curves of ROC of ALBI and Child pugh are 0.586 and 0.549 respectively. Conclusion: Ability of ALBI score for predicting mortality was comparable with that of Child Pugh score but Child pugh score of more than 10 has got better performance of predicting mortality as compared to ALBI score.
    Type of Medium: Online Resource
    ISSN: 2091-0576 , 2467-9100
    Language: Unknown
    Publisher: Nepal Journals Online (JOL)
    Publication Date: 2019
    detail.hit.zdb_id: 2894889-0
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  • 4
    Online Resource
    Online Resource
    Walter de Gruyter GmbH ; 2019
    In:  Foundations of Management Vol. 11, No. 1 ( 2019-01-01), p. 209-228
    In: Foundations of Management, Walter de Gruyter GmbH, Vol. 11, No. 1 ( 2019-01-01), p. 209-228
    Abstract: The paper conducts a detailed examination of the existing evaluative frameworks for microfinance institutions to gauge the differences and similarities. Efficiency evaluates how MFIs are meeting the performance standards considering time and budget constraints. Outreach evaluates the effectiveness of MFIs in reaching the beneficiaries. Relative efficiency scores were calculated using data envelopment analysis and outreach was measured in five different dimensions (pentagon model). Further, cluster analysis assisted in categorizing the MFIs into five value clusters. The study compares both outreach performance and relative efficiency scores employing ANOVA and correlation analysis. The study was conducted among the Indian context when the sector was hit by crisis during 2010. Paper brought out important insights about the sample. Indian MFIs were found to be more socially efficient, since the social dimension taken into consideration was number of female clients and majority of Indian MFIs has exclusive female focus. The correlation tests found that relative efficiency scores are positively related to depth (poor focus) and length (sustainability) outreach. The results showed that cluster analysis model basing outreach scores was more comprehensive and captured more information compared to the data envelopment model relative efficiency scores. The study is original in its approach in using cluster analysis for outreach performance and in the objective of comparing the two different models.
    Type of Medium: Online Resource
    ISSN: 2300-5661
    Language: English
    Publisher: Walter de Gruyter GmbH
    Publication Date: 2019
    detail.hit.zdb_id: 2761412-8
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  • 5
    Online Resource
    Online Resource
    UiTM Press, Universiti Teknologi MARA ; 2019
    In:  Asia-Pacific Management Accounting Journal Vol. 14, No. 1 ( 2019-4-30), p. 115-134
    In: Asia-Pacific Management Accounting Journal, UiTM Press, Universiti Teknologi MARA, Vol. 14, No. 1 ( 2019-4-30), p. 115-134
    Abstract: The objective of this paper is to meta-analyze the result of relevant literature capturing the relationship measured in terms of correlation coefficient between valuation and earnings management; business practices (corporate governance) and earnings management; select business practices (financial constraints, credit quality, diversification strategy, product market compeition) and earnings management. We examined 30 empirical studies for the period 2006 to 2015 reflecting 53 correlations among the variables. The result indicates that corporate governance measured using governance index, audit opinion, institutional ownership, family ownership, promoter ownership, dual share, board size, CEO duality and board index have a significant negative relationship with earnings management. This signifies that an effective governance mechanism reduces the extent of earnings management in the firm. The moderator analysis confirmed that the result is similar across different measures of earnings management. In addition, select business practices (product market competition, financial constraints, credit ratings, diversification strategy) show a significant negative relationship with earnings management. Keywords: earnings management, firm valuation, business practices, meta-analysis
    Type of Medium: Online Resource
    ISSN: 1675-3194 , 2550-1631
    URL: Issue
    Language: Unknown
    Publisher: UiTM Press, Universiti Teknologi MARA
    Publication Date: 2019
    detail.hit.zdb_id: 2490733-9
    SSG: 3,2
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  • 6
    Online Resource
    Online Resource
    Sciencedomain International ; 2016
    In:  Journal of Advances in Medical and Pharmaceutical Sciences Vol. 6, No. 2 ( 2016-01-10), p. 1-6
    In: Journal of Advances in Medical and Pharmaceutical Sciences, Sciencedomain International, Vol. 6, No. 2 ( 2016-01-10), p. 1-6
    Type of Medium: Online Resource
    ISSN: 2394-1111
    Language: Unknown
    Publisher: Sciencedomain International
    Publication Date: 2016
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  • 7
    Online Resource
    Online Resource
    Emerald ; 2015
    In:  Journal of Indian Business Research Vol. 7, No. 4 ( 2015-11-16), p. 360-378
    In: Journal of Indian Business Research, Emerald, Vol. 7, No. 4 ( 2015-11-16), p. 360-378
    Abstract: – The purpose of this paper is to empirically examine the impact of earnings management on capital structure across firm diversification strategies. Design/methodology/approach – The study focuses on firms operating in the manufacturing sector (diversified and focused). Panel data methodology compares diversification strategies and identifies the impact of diversification strategy with earnings management practices on capital structure decision. Findings – International and product diversified firms have lower levels of leverage than focused firms in their capital structure. Asset-based earnings management is positive for diversified (market/product) firms. Earnings management using discretionary expenditure (project based) is found to be higher for market diversified but product-focused firms. Earning smoothing method is found to be significant for focused firms and shows a negative relationship with capital structure. Originality/value – This study offers an insight into the relationship between corporate diversification, earnings management and capital structure decisions of manufacturing firms. The results provide an important contribution to accounting and strategy literature. A distinction is made between market- and product-diversified firms and influence of earnings management practices (asset-based, project-based and earnings smoothing (ESM)) on capital structure decisions. Diversified firms (market/product) tend to have lower levels of leverage than focused firms and earnings management practices within firm groups significantly influence the capital structure decisions.
    Type of Medium: Online Resource
    ISSN: 1755-4195
    Language: English
    Publisher: Emerald
    Publication Date: 2015
    detail.hit.zdb_id: 2498367-6
    SSG: 3,2
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