Similar Search Results

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

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

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

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

The Influence of information transparency and disclosure on the value of listed companies : evidence from Vietnam

Loc Dong Truong; Le, Thai Xuan; Friday, H. Swint - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-14

This analysis examines the influence of information transparency and disclosure on the value of companies listed on the Vietnamese stock market. Data employed in this study were primarily gathered from the audited financial statements, management reports and other related documents of 430...

Persistent link: https://www.econbiz.de/10013380408

Realized measures to explain volatility changes over time

Floros, Christos; Gillas, Konstantinos Gkillas; … - In: Journal of risk and financial management : JRFM 13 (2020) 6/125, pp. 1-19

We studied (i) the volatility feedback effect, defined as the relationship between contemporaneous returns and the market-based volatility, and (ii) the leverage effect, defined as the relationship between lagged returns and the current market-based volatility. For our analysis, we used daily...

Persistent link: https://www.econbiz.de/10012309061

The impact of CEO educational background on corporate risk-taking in China

Zhang, Jinyi; Xue, Chunxiao; Zhang, Jianing - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-16

This article investigates whether, and how, CEO educational background affects Chinese corporate risk-taking. Using a sample of 4681 firm-year observations from 2012 to 2020, we find that CEO educational background is negatively associated with corporate risk-taking. The nonlinear quadratic...

Persistent link: https://www.econbiz.de/10014295554

International diversification versus domestic diversification : mean-variance portfolio optimization and stochastic dominance approaches

Abid, Fathi; Leung, Pui-lam; Mroua, Mourad; Wong, Wing Keung - In: Journal of risk and financial management : JRFM 7 (2014) 2, pp. 45-66

This paper applies the mean-variance portfolio optimization (PO) approach and the stochastic dominance (SD) test to examine preferences for international diversification versus domestic diversification from American investors’ viewpoints. Our PO results imply that the domestic diversification...

Persistent link: https://www.econbiz.de/10011553184

A comparative analysis of the nature of stock return volatility in BRICS and G7 markets

Muguto, Lorraine; Muzindutsi, Paul-Francois - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-27

Through globalization and financial market liberalization, the opening up of markets has increased cross-border investments as investors search for higher risk-adjusted returns. This ability to invest internationally has raised the attention given to emerging markets that offer higher...

Persistent link: https://www.econbiz.de/10012872753

The rich get richer and the poor get poorer : social media and the post-IPO behavior of investors in biotechnology firms : the relationship with twitter volume

Siev, Smadar - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-17

This paper analyzes stock returns for biotechnology firms after initial public offering (IPO) and explores the effect of social media-specifically, Twitter-on these returns. The results indicate positive yet insignificant cumulative average abnormal returns (CAARs) of 1.97% in the first 25 days...

Persistent link: https://www.econbiz.de/10012628769

1
2
3
4
5
6
7
8
9
10
Next
Last