Showing 1 - 10 of 85
theory, and, of an instrument for assessing the quality of the information to be offered to the users, namely managers, but …
Persistent link: https://www.econbiz.de/10005070488
We develop an investigation regarding the determinants of the stock prices in six Latin American emerging markets (Argentina, Brazil, Chile, Colombia, Mexico and Peru). We test the traditional Ohlson model and an international version of it. The international model includes the Dow Jones index...
Persistent link: https://www.econbiz.de/10009246897
We develop an investigation regarding the determinants of the stock prices listed in the Mexican Stock Exchange (BMV). We use the valuation Ohlson model and an extension of it. The Ohlson-Beta model includes the Beta elasticity as an additional explanatory variable. We use time-series and...
Persistent link: https://www.econbiz.de/10009283789
This a critical evaluation of the book entitled Risk analysis for Islamic banks by Hennie Van Greuning and Zamir Iqbal. It applies the modern methods of risk avoidance to Islamic banks wherever pertinent, or suggests alternative in cases where they are not applicable to Islamic banks because of...
Persistent link: https://www.econbiz.de/10008595924
In this paper, using standard financial ratios (liquidity, profitability, solvency and activity ratios), the financial stability of the Latvia building industry enterprises is estimated. It is find ratios norms for construction industry financial ratios. A hypothesis has researches that an...
Persistent link: https://www.econbiz.de/10008742972
This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...
Persistent link: https://www.econbiz.de/10005789544
In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions)...
Persistent link: https://www.econbiz.de/10005790188
&D) expenditure. Overconfident managers only achieve greater innovation than non-overconfident managers in innovative industries …
Persistent link: https://www.econbiz.de/10008560965
This study examines the working capital management of the Food and Beverage Corporations from the U.S.A. and Canada during the 10 years study period from year 2000 to 2009. Firstly, unlike previous studies which advocate a linear relationship between the working capital management and...
Persistent link: https://www.econbiz.de/10010700913
rules and policies that result from psychological bias on the part of the ‘designers’ (managers, users, auditors, regulators …
Persistent link: https://www.econbiz.de/10005835730