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The neglected firm effect is the phenomenon where stocks of less widely-known firms have larger returns than that predicted by asset pricing models. Researchers have found mitigating variables, such as the price of the stock, that have partially explained the performance of neglected firms....
Persistent link: https://www.econbiz.de/10009441581
We examine whether firms that capitalize a higher proportion of their underlying intangible assets have higher analyst following, lower dispersion of analysts’ earnings forecasts and more accurate earnings forecasts relative to firms that capitalize a lower proportion. Under Australian...
Persistent link: https://www.econbiz.de/10009448234
A definition of XBRL will be given, followed by a brief overview of the XBRL system. A timeline of events in the brief … history of XBRL will be rendered and discussed. Based on the global perspective of the XBRL movement and the establishment of … an international consortium, XBRL International, international and domestic analysis will be addressed. Standardization …
Persistent link: https://www.econbiz.de/10009459164
Evento: 11th XBRL International Conference -Better, Faster, Smarter Business Reporting Using XBRL. Organizado por: XBRL …
Persistent link: https://www.econbiz.de/10013267324
Evento: 1st European XBRL Conference for Financial Services. Organizado por: Organizada por Europe dentro del 6º …
Persistent link: https://www.econbiz.de/10013267340
Evento: Primera Conferencia XBRL Francia …
Persistent link: https://www.econbiz.de/10013267362
Evento: I Congreso Internacional de XBRL en Iberoamérica …
Persistent link: https://www.econbiz.de/10013267375
Evento: 17th World Congress of Accountants
Persistent link: https://www.econbiz.de/10013267397
Evento: International Innovation Network Conference
Persistent link: https://www.econbiz.de/10013267406
Artículo de revista ; Este artículo presenta los trabajos que está realizando la Asociación XBRL España, que preside el … Banco de España, para la creación de taxonomías, o diccionarios de términos estándar, mediante el lenguaje XBRL. Las … necesidad de este nuevo estándar de información, de las características del lenguaje XBRL, la estructura y funciones de la …
Persistent link: https://www.econbiz.de/10014569417