Die Wirkung der Terms of Trade auf die Handelsbilanz von Malaysia: eine empirische Studie Dieser Artikel liefert Schätzungen darüber, wie sich Veränderungen der Terms of Trade auf die Handelsbilanz Malaysias auswirken. Für die empirischen Schätzungen werden das Almon-Verfahren, Akaikes...

This article focuses on regulation and variation in rate structures to investigate asymmetric return responses to positive and negative abnormal earnings. The abnormal earnings (AE) metric is measured as the difference between the actual profit rate and the maximum allowed profit rate, scaled by...

We examine the role of cash flow from operations (CFO) in CEO cash compensation. We test that CFO is contract-relevant in the presence of earnings, and more so when (1) the quality of earnings relative to the quality of CFO as a measure of performance is low and (2) the need for CFO as a...

This article focuses on regulation and variation in rate structures to investigate asymmetric return responses to positive and negative abnormal earnings. The abnormal earnings (AE) metric is measured as the difference between the actual profit rate and the maximum allowed profit rate, scaled by...

This paper examines the market reaction to the public announcement of going-concern (GC) opinions through the news media. In the early 2000s, NASDAQ and AMEX required firms listed on their exchanges to announce publicly previously disclosed information, such as the issuance of a GC opinion,...