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Physical Sciences and Mathematics Commons™
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Articles 1 - 5 of 5
Full-Text Articles in Physical Sciences and Mathematics
Why Accountants Should Embrace Machine Learning?, Benjamin Huan Zhou Lee, Gary Pan, Poh Sun Seow
Why Accountants Should Embrace Machine Learning?, Benjamin Huan Zhou Lee, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
AI and ML are enabling tools that take the tedious gruntwork out of accounting, freeing up professionals to provide valuable insights - as well as professional scepticism - which are sought-after services no machine can replicate.
Customer Level Predictive Modeling For Accounts Receivable To Reduce Intervention Actions, Michelle L. F. Cheong, Wen Shi
Customer Level Predictive Modeling For Accounts Receivable To Reduce Intervention Actions, Michelle L. F. Cheong, Wen Shi
Research Collection School Of Computing and Information Systems
One of the main costs associated with Accounts receivable (AR) collection is related to the intervention actions taken to remind customers to pay their outstanding invoices. Apart from the cost, intervention actions may lead to poor customer satisfaction, which is undesirable in a competitive industry. In this paper, we studied the payment behavior of invoices for customers of a logistics company, and used predictive modeling to predict if a customer will pay the outstanding invoices with high probability, in an attempt to reduce intervention actions taken, thus reducing cost and improving customer relationship. We defined a pureness measure to classify …
Masked Instability: Within-Sector Financial Risk In The Presence Of Wealth Inequality, Youngna Choi
Masked Instability: Within-Sector Financial Risk In The Presence Of Wealth Inequality, Youngna Choi
Department of Applied Mathematics and Statistics Faculty Scholarship and Creative Works
We investigate masked financial instability caused by wealth inequality. When an economic sector is decomposed into two subsectors that possess a severe wealth inequality, the sector in entirety can look financially stable while the two subsectors possess extreme financially instabilities of opposite nature, one from excessive equity, the other from lack thereof. The unstable subsector can result in further financial distress and even trigger a financial crisis. The market instability indicator, an early warning system derived from dynamical systems applied to agent-based models, is used to analyze the subsectoral financial instabilities. Detailed mathematical analysis is provided to explain what financial …
Budgeting In Student Life: An Educational Website, Heather Grunden
Budgeting In Student Life: An Educational Website, Heather Grunden
Honors Projects
An applied honors project in the form of a website prototype. The purpose of this website is to introduce college students to the concept of budgeting and to teach them the core steps of creating their own budget, since many existing budgeting applications are pay-to-use, and the free options tend to have little to no instruction.
Forensic Detection For Earnings Management In Selected Code Law Nations Of Europe, Jef Lee Garner
Forensic Detection For Earnings Management In Selected Code Law Nations Of Europe, Jef Lee Garner
Walden Dissertations and Doctoral Studies
This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial …