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International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption
Günther, Nina; Gegenfurtner, Bernhard; Kaserer, Christoph - 2009
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …
Persistent link: https://www.econbiz.de/10010305717
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Post-conflict microfinance: assessment and policy notes for Iraq
Desai, Sameeksha - 2007
considerations for the case of Iraq. It presents important condi-tions of the post-conflict economy, and examines three critical … stability, economic demand and population stability are evaluated in the case of Iraq. Several other considerations are also …
Persistent link: https://www.econbiz.de/10010263817
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …
Persistent link: https://www.econbiz.de/10010305701
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Predicción de quiebras empresariales en economías emergentes: Uso de un modelo logístico mixto
Caro, Norma Patricia; Díaz, Margarita; Porporato, Marcela - In: Revista de Métodos Cuantitativos para la Economía y … 16 (2013), pp. 200-215
This study is a replication and adaptation of Jones and Hensher (2004) model in an emerging economy with the purpose of testing its eternal validity. It compares the logistic standard model's performance with the logistic mixed model to predict bankruptcy risk of Argentinean companies between...
Persistent link: https://www.econbiz.de/10011307201
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Strategic disclosure of demand information by duopolists: Theory and experiment
Jansen, Jos; Pollak, Andreas - 2015
We study the strategic disclosure of demand information and product-market strategies of duopolists. In a setting where both firms receive information with some probability, we show that firms selectively disclose information in equilibrium in order to influence their competitor´s...
Persistent link: https://www.econbiz.de/10011348185
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Competing on Analytics –Wettbewerbsvorsprung durch Business Intelligence
Seufert, Andreas; Sexl, Stefan - In: Challenge Controlling 2015, (pp. 201-218). 2011
Der Beitrag beschreibt die Konzeption von BI als integrierten Gesamtansatz, veranschaulicht das Potenzial für eine innovative Nutzung von Informationen zur Erreichung von Wettbewerbsvorteilen und gibt einen Überblick über ausgewählte zukünftige Entwicklungen und Trends.
Persistent link: https://www.econbiz.de/10011399897
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Predicción del fracaso empresarial: Una contribución a la síntesis de una teoría mediante el análisis comparativo de distintas técnicas de predicción
de Llano Monelos, Pablo; Piñeiro Sánchez, Carlos; … - In: Estudios de Economía 43 (2016) 2, pp. 163-198
This paper offers a comparative analysis of the effectiveness of eight popular forecasting methods: univariate, linear, discriminate and logit regression; recursive partitioning, rough sets, artificial neural networks, and DEA. Our goals are: clarify the complexity-effectiveness balance of each...
Persistent link: https://www.econbiz.de/10011985514
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Real GDP: The Flawed Metric at the Heart of Macroeconomics
Fix, Blair; Nitzan, Jonathan; Bichler, Shimshon - 2019
The study of economic growth is central to macroeconomics. More than anything else, macroecon-omists are concerned with finding policies that encourage growth. And by ‘growth’, they mean the growth of real GDP. This measure has become so central to macroeconomics that few economists question...
Persistent link: https://www.econbiz.de/10011997382
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The Problem of Tax Havens and the Romanian Tax Authorities' Reaction
Afrasinei, Mihai Bogdan - In: CES Working Papers 5 (2013) 2, pp. 149-159
The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in...
Persistent link: https://www.econbiz.de/10012017066
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Impact of selected personality traits on accountants' attitudes toward accounts manipulation: Evidence from Slovenia
Horvat, Robert - In: Naše gospodarstvo / Our Economy 64 (2018) 3, pp. 23-35
In the study, three selected personality traits were tested for their impact on Slovenian accountants' attitudes toward accounts manipulation behavior. The main objective was to investigate if personality plays a role in how Slovenian accountants think and feel about this ethically problematic...
Persistent link: https://www.econbiz.de/10012117609