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The longitudinal study of 13 investment decisions in the French aluminium industry, from 1890 to 1990, offers a new … outlook for the risk evaluation in investment choice. Measurement tools form the main development in investment literature …
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We study how managers respond to hurricane events when their firms are located in the neighborhood of the disaster area. We find that the sudden shock to the perceived liquidity risk leads managers to increase corporate cash holdings and to express more concerns about hurricane risk in...
Persistent link: https://www.econbiz.de/10010391950
French Abstract: Depuis les travaux précurseurs de Watts et Zimmerman (1979) et DeAngelo (1981), la qualité de l'audit demeure un concept difficile à opérationnaliser et l'évaluation de ses conséquences économiques reste présente. Dans un contexte d'audit conjoint, cette recherche...
Persistent link: https://www.econbiz.de/10012863068
financial reporting standard n°38 (i.e. IAS 38) adoption related to reported intangible investment issues, this study … considering the relationship between firm performance and reported intangible investment. Using a four … any stock market under scope, we do find clear evidence that while constructing their investment portfolios investors …
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