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Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?
IONASCU, Mihaela - In: Journal of Accounting and Management Information Systems 10 (2011) 3, pp. 318-325
This paper seeks to explore the properties of analysts’ forecast accuracy for companies listed on Bucharest Stock Exchange (BSE). Based on a sample of 266 firm-month observations (predictions made in 2008 for 2009 and 2010), the paper investigates several firm-specific factors documented by...
Persistent link: https://www.econbiz.de/10010611108
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Criminal convictions and risk taking
Amir, Eli; Kallunki, Juha-Pekka; Nilsson, Henrik - In: Australian Journal of Management 39 (2014) 4, pp. 497-523
An analysis of a proprietary dataset reveals that non-trivial proportions of directors, Chief Executive Officers (CEOs) and Chief Financial Officers in Swedish listed companies have been convicted or suspected of crimes. Based on prior literature, we argue that directors and senior executives...
Persistent link: https://www.econbiz.de/10010962102
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Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument.
Casson, P. - Economics Division, University of Southampton - 1996
bond, can be understook as being made up of fundamental financial instruments. Two methods of accounting for a convertible … instrument. There is currently disagreement amongst accounting regulators as which of thse methods should be used. …
Persistent link: https://www.econbiz.de/10005640634
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La complejidad y la teoría contable
Bojacá, José Joaquín Ortiz - In: REVISTA CRITERIO LIBRE (2010)
elements of analysis for the construction of the general theory of the Accounting that as the experts recognize, still is in …
Persistent link: https://www.econbiz.de/10008788589
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THE IMPACT OF ECONOMIC FLUCTUATIONS ON EARNINGS FORECASTS
Stunda, Ronald A. - In: Accounting & Taxation 5 (2013) 2, pp. 55-64
Prior studies in the area of management forecasts contain a common characteristic, they make no distinction as to the economic cycle of the U.S. when assessing voluntary earnings disclosures. This research tests whether voluntary earnings disclosures released during periods of an economic...
Persistent link: https://www.econbiz.de/10011205437
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The effects of stock options accounting regulation on corporate governance: A comparative European study
Butzbach, Olivier; Di Carlo, Ferdinando - Volkswirtschaftliche Fakultät, … - 2008
can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …
Persistent link: https://www.econbiz.de/10005070483
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Problematical Interdependence between Accounting and Corporate Government in Nowadays Context
Jalba, Luminiþa Georgeta - In: Knowledge Horizons - Economics 5 (2013) Special 1, pp. 35-39
This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays … between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …
Persistent link: https://www.econbiz.de/10010734994
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The Relationship between Bank Credit Risk and Profitability and Liquidity
Berrios, Myrna R. - In: The International Journal of Business and Finance Research 7 (2013) 3, pp. 105-118
This paper’s objective is to study the relationship between bank credit risk and financial performance and the contribution of risky lending to lower bank profitability and liquidity. The sample data comes from the Mergent Online database, which stores ownership, executive, and financial...
Persistent link: https://www.econbiz.de/10011143928
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Conceptual Approaches to Review of Corporate Governance Information Accounting Systems
Kutsyk, Petro - In: Accounting and Finance (2013) 4, pp. 52-59
Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …
Persistent link: https://www.econbiz.de/10011131916
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Problematical Interdependence between Accounting and Corporate Government in Nowadays Context
Jalba, Luminiþa Georgeta - In: Knowledge Horizons - Economics 5 (2013) Special 1, pp. 35-39
This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays … between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …
Persistent link: https://www.econbiz.de/10011198589