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Conformity of annual reports to an integrated reporting framework : ASE listed companies
Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies : open … 8 (2020) 3/50, pp. 1-24
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
Persistent link: https://www.econbiz.de/10012291878
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Politically connected independent commissioners and independent directors on the cost of debt
Junus, Onong; Harymawan, Iman; Nasih, Mohammad; … - In: International Journal of Financial Studies : open … 10 (2022) 2, pp. 1-21
This study examines the relationship between politically connected independent commissioners and independent directors regarding the cost of debt. The sample is all companies listed on the Indonesia Stock Exchange for the 2010-2017 period, totaling 327 companies with a total data value of 1722...
Persistent link: https://www.econbiz.de/10013252800
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The relationship between technology life cycle and Korean stock market performance
Lee, BokHyun - In: International Journal of Financial Studies : open … 6 (2018) 4, pp. 1-22
Through the three industrial revolutions, technology has enabled rapid changes in society. In a capitalist society, capital is invested where there is utility, for example, economic benefit. We intend to determine that the stock price of a company that uses a particular technology will change...
Persistent link: https://www.econbiz.de/10011964004
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A closer look at the Halloween effect : the case of the Dow Jones industrial average
Arendas, Peter; Malacka, Viera; Schwarzova, Maria - In: International Journal of Financial Studies : open … 6 (2018) 2, pp. 1-12
The Halloween effect is one of the most famous calendar anomalies. It is based on the observation that stock returns tend to perform much better over the winter half of the year (November-April) than over the summer half of the year (May-October). The vast majority of studies that investigated...
Persistent link: https://www.econbiz.de/10011883274
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Selectivity and market timing ability of fund managers : comparative analysis of Islamic and conventional HSBC Saudi mutual funds
Zouaoui, Marwa - In: International Journal of Financial Studies : open … 7 (2019) 3/48, pp. 1-19
This paper empirically compares the market timing, the stock selection and the performance persistence of Islamic and conventional HSBC Saudi mutual funds by using monthly returns from April 2011 to December 2018. The data was grouped into five portfolios based on geographical investment basis...
Persistent link: https://www.econbiz.de/10012150279
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Does gold act as a hedge and a safe haven for China's stock market?
Chen, Ke; Wang, Meng - In: International Journal of Financial Studies : open … 5 (2017) 3, pp. 1-18
This paper examines the dynamic relationships between gold and stock markets in China. Using daily gold and stock indexes data, we estimated the DCC-GARCH model for the five bear markets since 31 October 2002, and simultaneously used different segments of China’s stock markets for analysis....
Persistent link: https://www.econbiz.de/10011759995
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A study of perfect hedges
Ivanov, Stoyu I. - In: International Journal of Financial Studies : open … 5 (2017) 4, pp. 1-12
In this study, we attempt to identify the asset which has the best hedging characteristics against inflation. We study stock, bond, commodity, real estate and oil indexes. We also study these indexes tracking exchange traded funds (ETFs) to determine the most beneficial tradable asset in...
Persistent link: https://www.econbiz.de/10011760306
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The role of "digitalization" in German sustainability bank reporting
Diener, Florian; Špaček, Miroslav - In: International Journal of Financial Studies : open … 8 (2020) 1/16, pp. 1-15
transition. Sustainable reporting is a holistic new reporting approach in banking and has only become partially mandatory for the … Sustainability Code as well as associated legal approaches. It concerns the assessment of mandatory sustainable reporting in the …. The results show that banks partly and not fully address digital issues in their reporting. It transpires that the …
Persistent link: https://www.econbiz.de/10012238843
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The emerging international taxation problems
Yang, James G. S.; Metallo, Victor N. A. - In: International Journal of Financial Studies : open … 6 (2018) 1, pp. 1-10
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in...
Persistent link: https://www.econbiz.de/10011848226
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Role of social relations of outside directors with CEO in earnings management
Shaique, Muhammad; Guo, Fei; Shaikh, Ruqia; Khan, Shahbaz; … - In: International Journal of Financial Studies : open … 5 (2017) 4, pp. 1-14
The purpose of this study is to examine the impact of social relations among the board members on earnings management in Pakistani listed companies. Specifically, we have analyzed the social networks between CEO and outside board members. The modified Jones model has been used in this study to...
Persistent link: https://www.econbiz.de/10011898906