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Regulating non audit services: Towards a principles based approach to regulation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
Based on the argument that the benefits conferred through the provision of non audit services by audit firms outweigh the attributed costs of safeguarding the auditor's independence, this paper will not only seek to justify this argument, advance proposals which do not favour an outright...
Persistent link: https://www.econbiz.de/10008550058
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Open Offers and Shareholders Earnings – Evidence from India
Nangia, Vinay Kumar; Agrawal, Rajat; Reddy, K. Srinivasa - Volkswirtschaftliche Fakultät, … - 2011
Purpose: Mergers and acquisitions (M&A) have become a popular vehicle for domestic as well as international companies to rapidly access new markets, assets and capabilities. This motivates us to study the impact of open offers on shareholders returns in the Indian context....
Persistent link: https://www.econbiz.de/10011107682
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Risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc.
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2010
inherent in formalism – as illustrated by a rules based approach to regulation. It will however, demonstrate that detailed … rules could still operate within a system of principles based regulation – whilst enabling a consideration of the substance … of the transactions which are involved. In addressing the issues raised by principles based regulation, the extent to …
Persistent link: https://www.econbiz.de/10008470455
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Investor Protection and Corporate Performance: Comparing Auditing Issues across countries
D'Agosto, Elena - Volkswirtschaftliche Fakultät, … - 2007
This paper focuses on the effect of auditing activity on corporate performance. To this end, an auditing measure is derived for six countries based on their national auditing laws. A study is then made of the impact of this legislation on corporate values in the market. The findingsshow that...
Persistent link: https://www.econbiz.de/10011107688
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Mechanizm wczesnego ostrzegania firm inwestycyjnych
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2013
The entire market of Polish financial broker-dealer was examined. The research was conducted on the first year of implementation of the capital requirements disclosure. There was identified a relation between accounting and supervisory disclosure requirements. A relation between audit opinions...
Persistent link: https://www.econbiz.de/10011108192
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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011
Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...
Persistent link: https://www.econbiz.de/10011115476
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Herd Behavior and Cascading in Capital Markets: A Review and Synthesis
Hirshleifer, David; Teoh, Siew Hong - Volkswirtschaftliche Fakultät, … - 2001
We review theory and evidence relating to herd behaviour, payoff and reputational interactions, social learning, and informational cascades in capital markets. We offer a simple taxonomy of effects, and evaluate how alternative theories may help explain evidence on the behavior of investors,...
Persistent link: https://www.econbiz.de/10005619577
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On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorptio...
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - Volkswirtschaftliche Fakultät, … - 2014
The authors perform an original research on the fundamentals of winning virtuous strategies creation toward the leveraged buyout transactions implementation during the private equity investment in the conditions of the resonant absorption of discrete information in the diffusion - type financial...
Persistent link: https://www.econbiz.de/10011156987
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On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorptio...
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - Volkswirtschaftliche Fakultät, … - 2014
The authors perform an original research on the fundamentals of winning virtuous strategies creation toward the leveraged buyout transactions implementation during the private equity investment in the conditions of the resonant absorption of discrete information in the diffusion - type financial...
Persistent link: https://www.econbiz.de/10011107335
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On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorptio...
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - Volkswirtschaftliche Fakultät, … - 2014
The authors perform an original research on the fundamentals of winning virtuous strategies creation toward the leveraged buyout transactions implementation during the private equity investment in the conditions of the resonant absorption of discrete information in the diffusion - type financial...
Persistent link: https://www.econbiz.de/10011111186