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governance system can ensure to members of the board and executives in a company that any illegal practice can be detected. This … research emphasize the crucial role of corporate governance in the prevention of the development of illicit issues within … governance and human resources, are main pillars of environmental, social, and corporate governance (ESG), which indicates the …
Persistent link: https://www.econbiz.de/10014333115
In the rapidly developing world, forecasting is very important for numerous aspects of our lives, the finance realm not being an exception. Various qualitative and quantitative methods are used to predict what is ahead. One of them is the Delphi method, an anonymous, structured discussion among...
Persistent link: https://www.econbiz.de/10011551439
The purpose of this article is to empirically examine the comparative accuracy of income oriented (Free cash flow to equity, Residual income model) and market oriented (Price to earnings multiple, Price to book value multiple and Price to sales multiple) valuation models for the Indian...
Persistent link: https://www.econbiz.de/10011937825
This study provides evidence for a positive association between mutual fund holdings'implied cost of capital (ICC) and future performance. Consistent with large transactioncosts of ICC-based investments impeding their exploitation and employing a ICC-basedstrategy reflecting skill, family-level...
Persistent link: https://www.econbiz.de/10012416698
We compare the performance of financial professionals (CFAs) with university students in four financial forecasting tasks ranging from simple lab prediction tasks to longitudinal field tasks. Although students and professionals performed similarly in the artificial forecasting tasks, their...
Persistent link: https://www.econbiz.de/10013349599
Text-mining technologies have substantially affected financial industries. As the data in every sector of finance have grown immensely, text mining has emerged as an important field of research in the domain of finance. Therefore, reviewing the recent literature on text-mining applications in...
Persistent link: https://www.econbiz.de/10012602873
Recurrent Support Vector Regression for a Nonlinear ARMA Model with Applications to Forecasting Financial Returns Abstract: Motivated by the recurrent Neural Networks, this paper proposes a recurrent Support Vector Regression (SVR) procedure to forecast nonlinear ARMA model based simulated data...
Persistent link: https://www.econbiz.de/10010274149
The Clean Development Mechanism (CDM) under the Kyoto Protocol to the UN Framework Convention on Climate Change (UNFCCC) enables industrialized countries to meet a part of their emission reduction requirements through purchase of emission reduction credits from projects in developing countries....
Persistent link: https://www.econbiz.de/10010295380
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10010303680
The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters' push to extend FVA into other areas. In this article, we highlight four important issues as an...
Persistent link: https://www.econbiz.de/10010303740