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Information jumps, liquidity jumps, and market efficiency
Tseng, Michael; Mahmoodzadeh, Soheil - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-21
We formulate a measure of information efficiency in a general, no-arbitrage semimartingale model of the price process. The market quality measure is applied to a high-frequency dataset from the interdealer FX market to identify changes in market efficiency after a decimalization of tick size.
Persistent link: https://www.econbiz.de/10013161552
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Empirically investigating the disclosure of nonfinancial information : a content study on corporations listed in the Saudi capital market
Alshiban, Reem Fraih; Al-Adeem, Khalid Rasheed - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-23
This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the …
Persistent link: https://www.econbiz.de/10013273608
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The effects of CSR report mandatory policy on analyst forecasts : evidence from Taiwan
Tseng, Tzu-Yun; Shih, Niensu - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17
The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...
Persistent link: https://www.econbiz.de/10013273622
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Creative accounting as an apparatus for reporting profits in agribusiness
Blazek, Roman; Durana, Pavol; Valaskova, Katarina - In: Journal of risk and financial management : JRFM 13 (2020) 11/261, pp. 1-19
The economic results of a company are an important tool for many entities, e.g., for internal entities as well as for external entities. As the economic results of a company are often the only source of information that informs the company´s partners about the managerial activities of their...
Persistent link: https://www.econbiz.de/10012389838
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The Financial determinants of integrated reporting disclosure by Jordanian companies
Al Amosh, Hamzeh; Saleh F. A. Khatib; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-20
interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable … that financial leverage, profitability, liquidity and cash holdings are important determinants for integrated reporting … first empirical study that deals with the impact of a set of financial variables on integrated reporting in the context of …
Persistent link: https://www.econbiz.de/10013397648
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Assessing the decision usefulness of integrated reports of Namibian listed companies
Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15
The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed control checklists. A manual content analysis of the sampled 2018-2019 integrated reports was performed, using the control checklists for the decision usefulness' qualitative...
Persistent link: https://www.econbiz.de/10013397711
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The influence of audit committee chair characteristics on financial reporting quality
Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15
years 2017–2020. This study uses the MAO as a proxy for Financial Reporting Quality (FRQ). The results of this study …
Persistent link: https://www.econbiz.de/10014284405
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Sustainability reporting and management control system : a structured literature review
Rahi, A. B. M. Fazle; Johansson, Jeaneth; Fagerström, Arne - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-31
conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and … discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda … topic “sustainability reporting and management control”. Approximately 500 relevant articles were identified in the first …
Persistent link: https://www.econbiz.de/10014284406
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A futuristic view of using XBRL technology in non-financial sustainability reporting : the case of the FDIC
Mousa, Rania; Ozili, Peterson K. - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-18
business reporting, many government agencies are about to face a bigger challenge in developing or adopting current … technologies to assess their usefulness for non-financial sustainability reporting. The Extensible Business Reporting Language … implications for using the technology in non-financial reporting will be insightful for future regulatory adopters and their …
Persistent link: https://www.econbiz.de/10014301588
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The role of governance and bank funding in the determination of cornerstone allocations in Chinese equity offers
McGuinness, Paul B. - In: Journal of risk and financial management : JRFM 12 (2019) 3/114, pp. 1-20
This article investigates the causal factors underlying cornerstone investor (CI) participation in initial public offerings in China's offshore Hong Kong market. Prospectus-based declarations on such allocations suggest that CI undertakings offer strong certification effects. Entrepreneurs...
Persistent link: https://www.econbiz.de/10012025302