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Full-Text Articles in Accounting

Could Decision Trees Help Improve Farm Service Agency Lending Decisions?, Benjamin P. Foster, Jozef Zurada, Douglas K. Barney May 2018

Could Decision Trees Help Improve Farm Service Agency Lending Decisions?, Benjamin P. Foster, Jozef Zurada, Douglas K. Barney

Benjamin Foster

This study examines whether a statistically derived decision tree could serve as a means to improve U.S.A. Farm Service Agency lending decisions. The study is a substantial extension and reanalysis of an earlier work by Barney, Graves and Johnson, (1999). Results indicate that a decision tree could be a valuable tool for Farm Service Agency employees in their lending decisions. The decision tree provides as good or better predictive accuracy than neural networks and logistic regression models at reasonable cutoff levels of Type II to Type I costs of lending. The decision tree also meets the transparency criteria for Farm …


Judi Poker Online Dengan Uang Asli.Docx, Sekilas Poker Feb 2018

Judi Poker Online Dengan Uang Asli.Docx, Sekilas Poker

Sekilas Poker

Website sekilaspoker yang sendiri adalah satu situs infa dari agen judi poker Uang Asli yang sudah meyediakan hal yang berkaitan dengan kemurahan transaksi deposit yang dimna anda pakai beberapa bank yang lokal di Indonesia yang seperti BCA, MANDIRI, BNI, BRI serta DANAMON dengan minimum deposit yang kecil sebesar 10. 000 ribu rupiah


Agen Poker Online Indonesia Terpercaya.Docx, Luna Maya Feb 2018

Agen Poker Online Indonesia Terpercaya.Docx, Luna Maya

Luna Maya

Berbicara masalah permainan Agen Poker Online Indonesia Terpercaya sudah pasti tidak ada yang dapat menyangkal kalau product permainan dari website nya dengan terbuka sudah di akui dari bermacam lokasi casino on-line yang sudah datang bertandang untuk lakukan betting.


Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa Dec 2017

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa

Sebastien J Bradley

Despite an extensive literature on the normative implications of different international tax regimes and an empirical literature addressing individual specific predictions, there exists little evidence encompassing the broad range of effects of taxing corporations' foreign-source income on a worldwide or territorial basis. This paper takes a more comprehensive quantitative approach by examining stock market reactions surrounding four events over the course of which Japan's 2009 adoption of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages individual firm characteristics and accounts for contemporaneous financial market developments, we find that Japanese firms with less …


Jual Obat Aborsi Limapuluh 081901222272 Obat Penggugur Kandungan Di Limapuluh, Apotik Cytotec Dec 2017

Jual Obat Aborsi Limapuluh 081901222272 Obat Penggugur Kandungan Di Limapuluh, Apotik Cytotec

Apotik Cytotec


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