Narrow search
Showing 1 - 10 of 4,027
Cover Image
The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases
Zechman, Sarah L Center - 2008
Managers must often trade off cash flow objectives with concerns about financial reporting when they structure economic activities. I examine whether managers consider voluntary disclosure, combined with the structuring decision, to alter this tradeoff by enhancing the transparency or...
Persistent link: https://www.econbiz.de/10009438464
Cover Image
The effect of ETFs on stock liquidity
Hamm, Sophia Jihae Wee - 2010
This paper investigates the effect of the introduction of exchange-traded funds (ETFs) on the liquidity of individual stocks. Prior analytical studies suggest that uninformed investors strictly prefer trading ETFs to trading individual stocks in order to avoid trading against informed investors....
Persistent link: https://www.econbiz.de/10009438705
Cover Image
The effect of ESOP implementation on the value of large publicly held firms
Adamson, Stanley Ray - 1991
Accounting Research System (NAARS). Each of these firms implemented an ESOP between January 1972 and December 1986. Market return …
Persistent link: https://www.econbiz.de/10009438744
Cover Image
Measurement error in the returns/earnings association: Diagnosis and remedies
Machuga, Susan Marie - 1996
A primary focus of empirical earnings research is whether accounting earnings contain meaningful and timely information … that can be used by market participants to value securities. Empirically, accounting earnings numbers are considered to be …
Persistent link: https://www.econbiz.de/10009467814
Cover Image
HMP 607 - Corporate Finance for Health Care Administrators, Fall 2008
Wheeler, Jack - 2008
finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting …. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance … financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health …
Persistent link: https://www.econbiz.de/10009477408
Cover Image
ESSAYS ON NEWS AND ASSET PRICES
Sinha, Nitish Ranjan - 2010
The first essay examines news and the cross section of returns. Using a sentiment score provided by Thomson Reuters to measure the tone of news articles, this paper examines monthly portfolio returns constructed from information about past news articles. The sentiment score is obtained from the...
Persistent link: https://www.econbiz.de/10009450776
Cover Image
Integrating contemporary finance and international business research
Marshall, Andrew; Bowe, M.; Filatotchev, I. - 2010
research area (Filatotchev & Piesse, 2009). Moreover, even in those areas at the finance-international business interface which … diversification, Journal of Finance 39 (1984), pp. 1325-1344. Full Text via CrossRefFatemi (1984) maintains that international …
Persistent link: https://www.econbiz.de/10009459723
Cover Image
Risk Appraisal and Venture Capital in High Technology New Ventures
Reid, Gavin C.; Smith, Julia A.; Economic and Social … - , Chartered Institute of Management Accountants - 2010
This book is a 'crossover' treatment of quantitative and qualitative risk analysis within the setting of new high technology ventures in the UK. Reid and Smith have based their research on extensive fieldwork in patent-intensive, high-technology firms. This has included face-to-face interviews...
Persistent link: https://www.econbiz.de/10009459751
Cover Image
Three essays on the interrelationships among financial restatements, corporate governance, market microstructure and the firm's rate of return
Shankar, Siddharth - 2008
The increase in the number of financial restatements in recent years has resulted in a significant decrease in the amount of market capitalization for restated companies. Prior literature did not differentiate between single and multiple restatements announcements. This research investigated the...
Persistent link: https://www.econbiz.de/10009460529
Cover Image
Three essays on hedge fund fee structure, return smoothing and gross performance
Feng, Shuang - 2011
Hedge funds feature special compensation structure compared to traditional investments. Previous studies mainly focus on the provisions and incentive structure of hedge fund contract, such as 2/20, hurdle rates, and high-water mark. The first essay develops an algorithm to empirically estimate...
Persistent link: https://www.econbiz.de/10009480866