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Financial Systems and Capital Markets: an alternative view
Mavroudeas, Stavros; Lapavitsas, Costas - Volkswirtschaftliche Fakultät, … - 1999
literature on the relationship between finance and the economy. Then, the function of the capital markets is analysed. Finally …
Persistent link: https://www.econbiz.de/10008645096
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Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks
Konchitchki, Yaniv - Volkswirtschaftliche Fakultät, … - 2013
This study sheds new light on the cross-sectional effects of inflation, which have substantial implications for stock valuation. I use financial statement analysis to examine systematic stock-valuation effects of aggregate price-level changes on individual companies, focusing on the implications...
Persistent link: https://www.econbiz.de/10011259622
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Elementi ai fini della definizione della nozione di costo standard: una rassegna della letteratura e delle principali esperienze estere
Villani, Salvatore - Volkswirtschaftliche Fakultät, … - 2010
In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009),...
Persistent link: https://www.econbiz.de/10008871189
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Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2000
accounting literature. While the standard residual income is formally computed as profit minus cost of capital times actual …
Persistent link: https://www.econbiz.de/10005619703
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Splitting Up Value: A Critical Review of Residual Income Theories
Carlo Alberto, Magni - Volkswirtschaftliche Fakultät, … - 2008
connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 …
Persistent link: https://www.econbiz.de/10005621680
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Orphan versus non-orphan IPOs: the difference analyst coverage makes
Boissin, Romain - Volkswirtschaftliche Fakultät, … - 2012
reveals that this outperformance by non-orphans stems from high analyst coverage. Our results are robust after accounting for …
Persistent link: https://www.econbiz.de/10011109351
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Orphan versus non-orphan IPOs: the difference analyst coverage makes
Boissin, Romain - Volkswirtschaftliche Fakultät, … - 2012
This paper examines the long-run performance of US IPOs carried out between 1991 and 2010. By using various methodologies, we find that IPOs in our sample performed abnormally relative to comparison portfolios over the 1991-2010 horizon. This abnormal long-run performance is much severe for...
Persistent link: https://www.econbiz.de/10011112860
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Why the transfer of bank supervisory powers back to the Bank of England is a step in the right direction: Revisiting the role of external auditors in bank and financial services su...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
The need for effective supervision of capital markets is becoming all the more evident in the aftermath of the recent LIBOR and rate rigging scandals. Financial regulators or indeed bank regulators cannot perform such a function effectively without the involvement of auditors in the supervisory...
Persistent link: https://www.econbiz.de/10011259086
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The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets foll...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance … and qualitative characteristics of accounting information have become topics of particular relevance given the role they … in a certain market. Given the quality of accounting information – which has resulted in misleading and inaccurate …
Persistent link: https://www.econbiz.de/10011260479
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The companies financial architecture and the market values: is there an interlinkage ? The case of Bucharest Stock Exchange
Pirtea, Marilen; Dima, Bogdan; Milos, Laura Raisa - Volkswirtschaftliche Fakultät, … - 2009
deterioration of the relationship between accounting information and stock prices. Although, the main findings of this paper consist …
Persistent link: https://www.econbiz.de/10008490526