Narrow search
Showing 1 - 10 of 4,484
Cover Image
Common ownership in fintech markets
Tzanaki, Anna; Alekseeva, Liudmila; Azar, José - 2023
Persistent link: https://www.econbiz.de/10014282672
Cover Image
Financial Determinants of Foreign Direct Investment
Forssbæk, Jens; Oxelheim, Lars - 2008
We argue that mainstream FDI theory underplays financial motivations for interna-tional investment, and suggest several possible channels for a distinct cost-of-capital effect on FDI. Using a sample of European firms' cross-border acquisitions, and controlling for traditional firm-level...
Persistent link: https://www.econbiz.de/10010320048
Cover Image
Why do governments sell privatised companies abroad?
Bortolotti, Bernardo; Fantini, Marcella; Scarpa, Carlo - 2000
This paper provides an empirical analysis of GovernmentsÕ decisions to sell privatised companies on both international and domestic markets in a sample of 392 privatisations in 42 countries in the 1977-1998 period. Political theories of privatisation find strong support in our analyses: market...
Persistent link: https://www.econbiz.de/10011608587
Cover Image
Restoring confidence in the aftermath of Iceland's financial crisis
2017
Persistent link: https://www.econbiz.de/10014306507
Cover Image
Published stock recommendations as institutional investor sentiment in the near-term stock market
Singer, Nico; Dreher, Frank; Laser, Saskia - 2012
This paper investigates the role of published stock recommendations in print and online media as investor sentiment in the near-term German stock market. In line with extant literature on other sentiment measures, vector autoregressions reveal that past stock returns drive today's sentiment, but...
Persistent link: https://www.econbiz.de/10010319293
Cover Image
Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …
Persistent link: https://www.econbiz.de/10010421323
Cover Image
Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten. Empirische Analyse in Anlehnung an Ernstberger/Krotter/Stadler (2008)
Paarz, Roland - 2010
ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …
Persistent link: https://www.econbiz.de/10010427781
Cover Image
Does top executives' US experience matter? Evidence from US-listed Chinese firms
Li, Jingjing; Wei, Minghai; Lin, Bingxuan - In: China Journal of Accounting Research 9 (2016) 4, pp. 267-282
Foreign firms face enormous obstacles in attracting investors and analysts when issuing securities in the United States. We use US-listed Chinese firms as our research sample and find that firms that hire top executives (i.e., Chief Executive Officer [CEO] or Chief Financial Officer [CFO]) with...
Persistent link: https://www.econbiz.de/10011937018
Cover Image
Tenure of independent directors and analysts following: Moderating role of institutional ownership
Fun, Chin Sok; Wahab, Nor Shaipah Abdul; Ling, Tye Wei; … - In: Cogent Business & Management 10 (2023) 3, pp. 1-26
This study examines the impact of tenure of independent directors on analyst following, and the moderating role of institutional ownership between tenure of independent directors and analyst following. The data utilized in this study was collected from 3,656 firm-years of Malaysian public listed...
Persistent link: https://www.econbiz.de/10014527424
Cover Image
Mandatory IFRS adoption and management forecasts: The impact of enforcement changes
Gu, Zhaoyang; Ng, Jeff; Tsang, Albert - In: China Journal of Accounting Research 12 (2019) 1, pp. 33-61
We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and … firms' voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is … smaller for firms from IFRS-mandating countries with concurrent enforcement changes than for those from countries without such …
Persistent link: https://www.econbiz.de/10012621016