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Perception of negative earnings persistence and value relevance : evidence from Zimbabwe

Sixpence, Atanas; Adeyeye, Olufemi Patrick - In: Cogent economics & finance 6 (2018) 1, pp. 1-16

This paper investigates the impact of negative earnings persistence on the value relevance of earnings before interest and taxes (EBIT) and book values for 27 non-financial firms listed on the Zimbabwe Stock Exchange (ZSE). Negative earnings are perceived to be persistent where firms reported...

Persistent link: https://www.econbiz.de/10012023322

Impact of accounting conservatism on IPO under-pricing : evidence from India

Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...

Persistent link: https://www.econbiz.de/10014500281

Accounting method choice and market valuation in the extractive industries

Misund, Bård - In: Cogent economics & finance 5 (2017) 1, pp. 1-14

For more than 40 years, oil and gas companies have been able to choose between two competing methods for accounting for exploration activities. The implication is that two otherwise identical companies can report substantially different earnings depending on chosen method. This situation, where...

Persistent link: https://www.econbiz.de/10011887430

Predicting financial distress : importance of accounting and firm-specific market variables for Pakistan' s listed firms

Waqas, Hamid; Rohani, Md-Rus - In: Cogent economics & finance 6 (2018) 1, pp. 1-16

financial ratios representing profitability, liquidity, leverage, and cash flows, as well as two important market factors which … profitability, liquidity, leverage, cash flow ratios, and firm size are significant, while SIG is insignificant in predicting …

Persistent link: https://www.econbiz.de/10012023254

Predictability of financial statements fraud-risk using Benford's Law

Rad, Mehdi; Amiri, Ali; Ranjbar, Mohammad Hussein; … - In: Cogent economics & finance 9 (2021) 1, pp. 1-27

The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using Benford's Law on the Tehran Stock Exchange. Therefore, based on financial fraud detection criteria, a sample of 50 companies was extracted that 25 companies had fraud-risk in...

Persistent link: https://www.econbiz.de/10013183842

Multimarket contacts and bank profitability : do diversification and bank ownership matter?

Tu Dq Le - In: Cogent economics & finance 8 (2020) 1, pp. 1-21

This study investigates the impact of multimarket contacts on bank profitability in the Vietnamese banking system from …

Persistent link: https://www.econbiz.de/10013179690

Regulatory capital : implications on credit creation and profitability

Oino, Isaiah - In: Cogent economics & finance 9 (2021) 1, pp. 1-15

earnings growth. The results also indicate that profitability is significant in influencing the liquidity of the bank. The … shareholder's need (i.e profitability) and regulatory requirements (liquidity and capital) is a delicate balance that banks strive … Union, the results show how banks in Europe strive to achieve profitability requirements at the same time meeting the …

Persistent link: https://www.econbiz.de/10013184172

Macroeconomic factors or firm-specific factors? : an examination of the impact on corporate profitability before, during and after the global financial crisis

Cheong, Carol; Huy Viet Hoang - In: Cogent economics & finance 9 (2021) 1, pp. 1-24

model includes firm-specific factors (firm size, leverage, liquidity, sales growth and previous year's profitability) and … macroeconomic factors (real GDP growth and inflation rate). Corporate profitability is represented by ROA, ROE and Tobin's Q … profitability in Singapore and Hong Kong before, during and after the global financial crisis. This paper uses the two-step system …

Persistent link: https://www.econbiz.de/10013184192

The profitability of Islamic banks and voluntary disclosure : empirical insights from Yemen

Al-Homaidi, Eissa A.; Tabash, Mosab I.; Ahmad, Anwar - In: Cogent economics & finance 8 (2020) 1, pp. 1-22

profitability of Yemeni Islamic banks. This article adopted a self-constructed disclosure index, composed of 266 items, to measure … the level of voluntary disclosure information and its association with the profitability of 30 annual reports of Yemeni … should develop a guideline for disclosure of information to enhance the relationship between disclosure and profitability …

Persistent link: https://www.econbiz.de/10012482844

The profitability of technical analysis : evidence from the piercing line and dark cloud cover patterns in the forex market

Alanazi, Ahmed S.; Alanazi, Ammar S. - In: Cogent economics & finance 8 (2020) 1, pp. 1-21

is a large burden on profitability. Overall, our evidence suggests that technical analysis could generate excess returns … and that the profitability of technical analysis cannot be explained by market inefficiency. Rather, the evidence is … consistent with that on the link between the efficiency and profitability of technical analysis. …

Persistent link: https://www.econbiz.de/10012440320