Showing 1 - 10 of 405
Purpose – The purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran. Design/methodology/approach – The appropriate data for a period of ten years (1993-2002) were compiled from economical...
Persistent link: https://www.econbiz.de/10004987672
Purpose – Indian investors have been exposed to a plethora of investment opportunities in the past decade and a half … research, using In-depth interviews, was undertaken to explore the manifestations of the biases among the individual investors … were identified using cluster analysis. Findings – A cluster analysis of data, collected from individual investors was …
Persistent link: https://www.econbiz.de/10010540366
Purpose – Indian investors have been exposed to a plethora of investment opportunities in the past decade and a half … research, using In-depth interviews, was undertaken to explore the manifestations of the biases among the individual investors … were identified using cluster analysis. Findings – A cluster analysis of data, collected from individual investors was …
Persistent link: https://www.econbiz.de/10010595595
individual investors' investment return. Design/methodology/approach–By introducing the heterogeneous attention, the authors … attention negatively affects individual investors' investment return. Originality/value–By introducing the heterogeneous … individual investors' attention, and analysts' neutral ratings were used to empirically verify the theoretical theorem. …
Persistent link: https://www.econbiz.de/10010561547
Recognizing the need to improve the quality of financial disclosure by private sector firms in Latin America and the Caribbean, the Inter-American Development Bank sponsored a conference in September 29-30, 1997 entitled Financial Disclosure and the Development of Financial Markets: The Impact...
Persistent link: https://www.econbiz.de/10010943416
fair value information better serves investors' needs, because it is more likely to facilitate the incorporation of the …-professional investors' processing of fair value information for liabilities. Design/methodology/approach – A between-subjects laboratory … experiment indicate that non-professional investors are less likely to acquire the information of credit risk changes when …
Persistent link: https://www.econbiz.de/10009367092
Does country "transparency" affect international portfolio investment? We examine this and related questions using a unique micro dataset on international portfolio holdings. We employ various indices of government and corporate transparency, focusing on the availability and quality of...
Persistent link: https://www.econbiz.de/10005826295
Recognizing the need to improve the quality of financial disclosure by private sector firms in Latin America and the Caribbean, the Inter-American Development Bank sponsored a conference in September 29-30, 1997 entitled Financial Disclosure and the Development of Financial Markets: The Impact...
Persistent link: https://www.econbiz.de/10010772362
Purpose: The purpose of this paper is to test the null hypothesis that there is no significant association between perceived environmental uncertainty (PEU) and a three component conceptualisation of commitment. Design/methodology/approach: Data were collected from owner/managers of community...
Persistent link: https://www.econbiz.de/10009475209
Purpose ? The choice of an international market entry mode involves two critical considerations, leveraging internal competencies and managing environmental uncertainties in host countries. The purpose of the paper is to explicate how these two considerations affect the propensity to collaborate...
Persistent link: https://www.econbiz.de/10009484547