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A study on the influencing factors of corporate digital transformation: empirical evidence from Chinese listed companies.
Sci Rep
March 2024
Surrey International Institute, Dongbei University of Finance and Economics, Dalian, 116025, Liaoning, China.
In an era where digital technology is reshaping business landscapes, understanding the factors that drive corporate digital transformation is essential. In this paper we explore these influencing factors, focusing on Chinese A-share listed companies from 2007 to 2021. Our approach involved a comprehensive analysis of multiple variables through regression techniques to determine their impact on digital transformation.
View Article and Find Full Text PDFSurgical leadership: Ensuring financial stability through growth.
Surgery
April 2024
Department of Surgery, University of Florida Health, Gainesville, FL. Electronic address:
Maintaining financial stability is important for leaders in surgery because it (1) allows consistent, fair (market value) reimbursement for employees, which conveys that they are valued; (2) enables strategic investment in new programs that may not generate direct financial gains but are required; and (3) builds trust with stakeholders outside the department while strengthening the department's position in negotiations. Key strategies that we have used to increase revenue (income) over the past 6 years have been hiring more faculty, advocating for greater operating room and staffing capacity, staffing surgeons at other institutions using affiliation agreements, attempting to shift grant-funded efforts to non-clinical (research) faculty to mitigate National Institutes of Health salary cap penalties, and increasing efforts to identify external funding for educational and administrative tasks performed by surgeons (eg, increasing contact hours with medical students to secure a greater proportion of state general revenue). Using these strategies, our total revenue has increased 66% over the past 6 years, whereas Academic Support Agreement funds from the College of Medicine concurrently have decreased by 75%.
View Article and Find Full Text PDFFraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia.
Heliyon
February 2023
Department of Accounting, Faculty of Economics and Business, Universitas Jember, Jl. Kalimantan Tegalboto 37, Jember, Indonesia.
This study combines the concept of a fraud triangle and a modified Beneish M-score to detect factors that trigger earnings management. The modified M-score formula used in this study contains five original and four additional ratios. A sample of 284 manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019 is used.
View Article and Find Full Text PDFReconstruction of enterprise debt networks based on compressed sensing.
Sci Rep
February 2023
School of Mathematics and Data Science, Zhongkai University of Agriculture and Engineering, Guangzhou, 510225, China.
This study aims at the problem of reconstruction the unknown links in debt networks among enterprises. We use the topological matrix of the enterprise debt network as the object of reconstruction and use the time series data of accounts receivable and payable as input and output information in the debt network to establish an underdetermined linear system about the topological matrix of the debt network. We establish an iteratively reweighted least-squares algorithm, which is an algorithm in compressed sensing.
View Article and Find Full Text PDFNeural Network Technology-Based Optimization Framework of Financial and Management Accounting Model.
Comput Intell Neurosci
June 2022
Wuhan College, Wuhan 430000, China.
Traditional financial accounting has gradually evolved into management accounting in order to adapt to changing times and developments. To avoid being obliterated by the times, accountants must gradually improve their professional and comprehensive abilities in order to create greater value for businesses in the AI (Artificial Intelligence) era. This article presents an AI-based financial management optimization design and proposes an AI-based accounts receivable management optimization framework based on the existing information system.
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