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The valuation implications of sales growth in start-up ventures
Gavious, Ilanit; Schwartz, Dafna - In: The Journal of Entrepreneurial Finance (JEF) 13 (2009) 2, pp. 1-24
We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increase their sales since...
Persistent link: https://www.econbiz.de/10010281057
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Derivative Use by Romanian Banks After the EU Adhesion: A Financial Reporting Perspective
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6 (2014) 2, pp. 74-84
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...
Persistent link: https://www.econbiz.de/10012017136
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Financial information and management decisions: Impact of accounting policy on financial indicators of the firm
Černius, Gintaras; Birškytė, Liucija - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 1, pp. 48-57
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...
Persistent link: https://www.econbiz.de/10012703573
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Information load in escalation situations: combustive agent or counteractive measure?
Roetzel, Peter Gordon; Pedell, Burkhard; Groninger, Daniel - In: Journal of Business Economics 90 (2020) 5-6, pp. 757-786
This experimental study analyzes how a key factor, information load, influences decision making in escalation situations, i.e., in situations in which decision makers reinvest further resources in a losing course of action, even when accounting information indicates that the project is...
Persistent link: https://www.econbiz.de/10014504172
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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of Economics, Finance and Administrative Science 18 (2013) 34, pp. 16-23
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in...
Persistent link: https://www.econbiz.de/10011859342
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Measuring internal auditor's intention to blow the whistle (a Quasi-experiment of internal auditors in the local government)
Habbe, Abdul Hamid; Rasyid, Syarifuddin; Arif, Hermita; … - In: Verslas: Teorija ir praktika / Business: Theory and Practice 20 (2019), pp. 224-233
behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The … fraud level which indicated significant result. Generally, it can be concluded that APIPs have a high intention to blow, but …
Persistent link: https://www.econbiz.de/10012703543
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The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management
Gorgan, Cătălina; Gorgan, Vasile; Dumitru, Valentin … - In: Amfiteatru Economic Journal 14 (2012) 32, pp. 550-562
Financial markets rely on confidence and confidence is supported by the presumption that financial statements are accurate and reflect the economic reality. Financial scandals from 2001-2002 as well as the recent economic crisis have raised questions about the integrity of accounting information...
Persistent link: https://www.econbiz.de/10011724789
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Tourism industry as a competitive advantage of Greece during and after the economic crisis: Financial analysis of selected hotel and shipping companies
Michail, Pazarskis; Sofia, Kourtesi; Christos, … - In: International Journal of Management, Economics and … 12 (2023) 1, pp. 29-51
last decade, tourism industry of Greece, which contributes significantly to the country's economy, faced many problems …
Persistent link: https://www.econbiz.de/10013553529
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The Meaning of Failed Replications: A Review and Proposal
Clemens, Michael A. - 2015
The welcome rise of replication tests in economics has not been accompanied by a single, clear definition of replication. A discrepant replication, in current usage of the term, can signal anything from an unremarkable disagreement over methods to scientific incompetence or misconduct. This...
Persistent link: https://www.econbiz.de/10010531710
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Country of origin and brand loyalty on cosmetic products among Universiti Utara Malaysia students
Azuizkulov, Doniyor - In: Atlantic Review of Economics 2 (2013)
The purpose of this study is to examine the effect of brand loyalty on the country of origin, in the context of cosmetic and skin-care products (i.e. makeup). The study also examines the students' demography on the relationship between brand reputation and purchase behavior. In this study, brand...
Persistent link: https://www.econbiz.de/10011536946