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Quantitative methods in accounting research
Gruszczynski, Marek - Zakład Ekonometrii Stosowanej, Szkoła Główna … - 2009
Quantitative methods are in frequent use in modern accounting research. The evidence may be found e.g. in the journals like “Journal of Accounting Research”, “European Accounting Review”, “Review of Quantitative Finance and Accounting” or in the Accounting Research Network in SSRN...
Persistent link: https://www.econbiz.de/10008497142
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Externalities of public firm presence: Evidence from private firms' investment decisions
Badertscher, Brad; Shroff, Nemit; White, Hal D. - In: Journal of Financial Economics 109 (2013) 3, pp. 682-706
Public firms provide a large amount of information through their disclosures. In addition, information intermediaries publicly analyze, discuss, and disseminate these disclosures. Thus, greater public firm presence in an industry should reduce uncertainty in that industry. Following the...
Persistent link: https://www.econbiz.de/10010681717
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Measuring securities litigation risk
Kim, Irene; Skinner, Douglas J. - In: Journal of Accounting and Economics 53 (2012) 1, pp. 290-310
Extant research commonly uses indicator variables for industry membership to proxy for securities litigation risk. We provide evidence on the construct validity of this measure by reporting on the predictive ability of alternative models of litigation risk. While the industry measure alone does...
Persistent link: https://www.econbiz.de/10010576561
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Investor protection and disclosure. Quantitative evidence
Gruszczynski, Marek - Zakład Ekonometrii Stosowanej, Szkoła Główna … - 2010
The paper surveys research in the area of measuring the level of accounting disclosure and of exploring various issues associated with accounting disclosure. In particular, the ques-tion of how the disclosure is connected to investor protection is investigated. This issue is shown in the context...
Persistent link: https://www.econbiz.de/10008691159
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Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model
Bikker, Jacob A. - In: BNL Quarterly Review 55 (2002) 223, pp. 363-389
Risk diversification is one of the many reasons for cross-sector mergers of financialinstitutes. This paper presents a fair-value type asset and liability model in order to identify diversification effects for financial conglomerates (PCs) under various shocks. My analysis for the Netherlands...
Persistent link: https://www.econbiz.de/10010854296
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ASSESSMENT AND ACCOUNTING INFORMATIONSPECIFICTO COMBINATIONOF ENTITIES, INTHECURRENT ECONOMICCONTEXT
Goagara, Daniel; Domnisoru, Sorinel; Vînatoru, Sorin - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 64-69
, an aspect that we intend to clarify it. Romanian regulations do not provide merger entity for the purposes of assessing …
Persistent link: https://www.econbiz.de/10010550601
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RELEVANCE OF THE ACCOUNTING INFORMATION FOR THE MERGERS AND ACQUISITIONS IN ROMANIA
ARTENE, ALIN EMANUEL; DOMIL, AURA EMANUELA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 70-75
and many others. In our opinion a solution to overcome the difficulties Romanian economic entities are facing is merger or … acquisition. The relevance of the advance accounting process such as merger and acquisition can be a support for many small and … medium sized enterprises witch in the last year had functioned at the same parameters as the year before. Trough merger this …
Persistent link: https://www.econbiz.de/10010815370
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Merger Strategies of Economic Entities: Fiscal and Accounting Consequences
Mirela, Baba Camelia - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 987-992
and taxation. With the help of the analysis of twenty merger projects, initiated during the year 2012, there were …
Persistent link: https://www.econbiz.de/10010679502
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REASONS FOR MERGERS AND THEIR IMPACT ON COMPANIES
HROMEI, Anca-Simona - In: CrossCultural Management Journal (2013) 27, pp. 82-88
Given the emphasis in recent years on reorganizing operations, as strategies for achieving the medium and long term objectives of the companies, this paper aims to enable a theoretical study on the subject of mergers between companies, by analyzing the recent literature regarding this subject,...
Persistent link: https://www.econbiz.de/10010682821
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Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model
Bikker, Jacob A. - In: Banca Nazionale del Lavoro Quarterly Review 55 (2002) 223, pp. 363-389
Risk diversification is one of the many reasons for cross-sector mergers of financialinstitutes. This paper presents a fair-value type asset and liability model in order to identify diversification effects for financial conglomerates (PCs) under various shocks. My analysis for the Netherlands...
Persistent link: https://www.econbiz.de/10010658895