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Institutional Ownership Heterogeneity and Earnings Management Practices
Muhammad Adnan PARWAR,Shahzad HUSSAIN,Abdul WAHEED,Qaisar Ali MALIK,Muddasir MEHBOOBMuhammad Adnan PARWAR,Shahzad HUSSAIN,Abdul WAHEED,Qaisar Ali MALIK,Muddasir MEHBOOB 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
The manipulation of the firms’ earnings reported in the financial statements, also known as earnings management, is common among companies. The current study examined the relationship of institutional ownership heterogeneity and earnings management practices through the Arellano-Bond Dynamic Data-Estimation regression approach. The study adopted the Kothari et al. (2005) model for the measurement of earnings management practices. The research classified the institutional investors into different categories such as mutual funds, pension funds, investment companies, foreign companies, and group ownership. The study analyzed the selected variables by tanking a sample of 206 listed companies on Pakistan Stock Exchange (PSX) for 2013 to 2018. Consistent with agency theory, the results reveal that mutual funds and financial firms’ ownership curtail earnings management practices. Our results reveal the negligible effect of group ownership, investment companies’ ownership, and pension funds ownership in curtailing the earnings management practices in Pakistan. As a result, the findings support monitoring the role of hedge funds and international ownership in earnings management, which restricts managers’ opportunistic behavior. Thus, the proclivity of earnings management practices by managers is mitigated by mutual funds and foreign ownership as compared to the other institutional ownership structure in Pakistani firms.
( Adnan Incebiyik ),( Nese Gul Hilali ),( Aysun Camuzcuoglu ),( Hakan Camuzcuoglu ),( Halit Akbas ),( Avni Kilic ),( Mehmet Vural ) 대한산부인과학회 2014 Obstetrics & Gynecology Science Vol.57 No.6
ObjectiveThromogenic gene mutations has been thought to be associated with recurrent pregnancy loss in women in Turkey. The aim of this study was to investigate the prevalence of thromogenic gene mutations such as factor V Leiden (FVL, G1691T), prothrombin (G20210A), and the methylene tetrahydrofolate reductase (MTHFR, C677T) mutation in women with recurrent pregnancy loss. MethodsThis descriptive study was carried out in the Department of Obstetrics and Gynaecology, Harran University School of Medicine, and included a total of 1,507 women with histories of recurrent pregnancy loss between January 2010 and June 2013. The mutations were assessed by using the polymerase chain reaction. ResultsThe homozygous mutation frequencies of FVL, prothrombin, and MTHFR were found to be 3 (0.20%), 0 and 125 (8.29%), and the heterozygous mutation frequencies were 83 (5.51%), 61 (4.05%), and 612 (40.61%), respectively. Among the 86 FVL mutation patients, 38 also had accompanying prothrombin and MTHFR mutations. ConclusionSince the homozygous forms of the FVL-prothrombin gene mutations have low incidences and MTHFR mutation is similar to a healthy population, preconceptional thromogenic gene mutations screening seems to be controversial.
Adnan Yaqub,Syed Atif Pervez,Umer Farooq,Mohsin Saleem,도칠훈,You-Jin Lee,Minji Hwang,Jeong-Hee Choi,Doohun Kim 한국물리학회 2014 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.65 No.3
A new conductive material, copper/Super-P carbon black composite (Cu-SPB), is prepared viaan efficient ion reducing method for use in low-temperature lithium-ion batteries (LIBs). Thepresent study investigated the effects of copper content on the low-temperature performance ofLIBs. Electrodes prepared with a high-copper-content conductive material (Cu = 18.54%) showedremarkably improved performance in terms of capacity retention (around 40%), cycling stability, andcolumbic efficiency. The electrochemical impedance spectroscopy (EIS) analysis revealed that thepresence of higher Cu contents could reduce the cell’s impedance. The results were also confirmedby using a coin-type full cell’s improved capacity retention, which indicated the significance of Cuparticles in enhancing the low-temperature performance of LIBs.
Adnan Wisudhaputra,윤병조,정재준 한국원자력학회 2022 Nuclear Engineering and Technology Vol.54 No.10
Several critical heat flux (CHF) correlations including the look-up table in the MARS code have been assessed for the prediction of CHF in a downward-flow narrow rectangular channel. For the assessment, we built an experiment database that covers pressures between 1.01 and 39.0 bar, gap sizes between 1.09 and 6.53 mm, mass fluxes up to 25,772 kg/m2 s, and under one-sided and two-sided heating conditions. The results of the assessment showed that the Kaminaga correlation has the best overall prediction compared to others. However, because the correlation uses global variables, such as inlet and outlet subcooling and total heat transfer area, it is difficult to use in a system code. A new CHF correlation is then proposed by replacing the global variables in the Kaminaga correlation with local ones and adding correction factors to consider the effect of gap size, mass flux, and the number of heating walls. Additional correction factor is added to consider the effect of inlet subcooling. It is shown that the new one is better than the Kaminaga correlation and it is easy to implement to any system code
Goldie extending property on the class of $z$-closed submodules
Adnan Tercan,Ramazan Yasar,Canan Celep Yucel 대한수학회 2022 대한수학회보 Vol.59 No.2
In this article, we define a module $M$ to be $G^{\, z}$-extending if and only if for each $z$-closed submodule $X$ of $M$ there exists a direct summand $D$ of $M$ such that $X\cap D$ is essential in both $X$ and $D$. We investigate structural properties of $G^{\, z}$-extending modules and locate the implications between the other extending properties. We deal with decomposition theory as well as ring and module extensions for $G^{\, z}$-extending modules. We obtain that if a ring is right $G^{\, z}$-extending, then so is its essential overring. Also it is shown that the $G^{\, z}$-extending property is inherited by its rational hull. Furthermore it is provided some applications including matrix rings over a right $G^{\, z}$-extending ring.