Showing 1 - 10 of 47
We disentangle different driving factors of sovereign bond market integration by studying yield co-movements of EMU countries, the UK, the US and 16 German states (Länder) since 1992. At a low frequency bond market integration has increased gradually in the course of the last 15 years in EMU...
Persistent link: https://www.econbiz.de/10005019453
The annual financial statements of different companies must emphasize, for the internal and external users, the activity that was run and the standing at a specific moment of time. The assessment of a business doesn’t affect the accounting registrations. However, “the accurate image”...
Persistent link: https://www.econbiz.de/10005622117
Purpose: It is worth mentioning that mergers and acquisitions (M&As) have become a popular vehicle for emerging-markets firms to rapidly access new opportunities and market capabilities. Indeed, privatization and multi-nationalization have given a greater shore up in raising global and domestic...
Persistent link: https://www.econbiz.de/10011108123
Poultry is an important part of rural life in several developing countries. Commercialization of this business appears more beneficial but has not obtained the expected momentum, mainly due to lack of information and perception of high cash requirements and thus risky nature. Although the...
Persistent link: https://www.econbiz.de/10011109159
Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...
Persistent link: https://www.econbiz.de/10011115476
It has been few decades since the measures were taken to rehabilitate the forest after logging in peninsular Malaysia. Enrichment planting is one of the potential rehabilitation measures. The technical issues like line planting technique, spacing, species-site matching are crucially related to...
Persistent link: https://www.econbiz.de/10005790252
depend much on the time period chosen. Empirical evidence confirms the hypothesis that currency hedging should be fully …
Persistent link: https://www.econbiz.de/10008693568
The aim of this paper is to develop a methodology for thorough empirical testing of major contemporary corporate risk management theories: financial theory, agency theory, stakeholder theory and new institutional economics. Unlike in previous research, the tests are organised around theories,...
Persistent link: https://www.econbiz.de/10005836311
This paper estimates the foreign exchange rate exposure of 6,917 U.S. nonfinancial firms on the basis of stock prices and corporate cash flows. The results show that several firms are significantly exposed to at least one of the foreign exchange rates Canadian Dollar, Japanese Yen and Euro, and...
Persistent link: https://www.econbiz.de/10005836323
stakeholder groups’ interests. A study of the use of hedging instruments in 161 Polish non-financial listed companies is then … determine relationships between the hedging decision and financial standing of companies. However, company size is proved to be … the only significant factor for a hedging decision. The implications of these findings and new research questions are …
Persistent link: https://www.econbiz.de/10005837109