Similar Search Results

Listing standards and IPO performance : is more regulation better?

Semenenko, Igor - In: Journal of applied finance & banking 2 (2012) 4, pp. 209-248

Decline in confidence in free market mechanisms in the past decade has provoked an increase in interest in regulatory issues. This paper seeks to answer one question: Are exchange listing rules an effective screening mechanism? Using a sample of IPO firms listing on major U.S. exchanges in...

Persistent link: https://www.econbiz.de/10010058669

Auditor's industry specialization and disclosure quality of IAS No. 39-related accounts

Chiang, Hsiang-tsai; Lin, Shu-lin - In: Journal of applied finance & banking 2 (2012) 2, pp. 59-98

Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of … Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both …

Persistent link: https://www.econbiz.de/10010009120

Stock market efficiency of Ghana stock exchange : an objective analysis

Ayentimi, Desmond Tutu; Mensah, Anthony Ekow; Naa-Idar, … - In: International journal of management, economics and … 2 (2013) 2, pp. 54-75

There has been profuse development in the stock markets all over the world in the past decades. The 21st century has seen intriguing changes in the stock markets in both developed and emerging economies. This paper examines the weak-form efficiency of listed firms on the Ghana Stock Exchange...

Persistent link: https://www.econbiz.de/10010148373

Do dividend announcements affect the stock prices in the Greek Stock Market?

Vazakidis, Athanasios; Athianos, Stergios - In: International journal of economic sciences and applied … 3 (2010) 2, pp. 57-77

This paper examines the reaction of the Athens Stock Exchange (ASE) to dividend announcements by a sample of firms listed at the FTSE/ATHEX 20 and FTSE/ATHEX Mid 40 for a fixed period 2004-2008. It also provides analytical information about the Greek Stock Market and the regulations underlying...

Persistent link: https://www.econbiz.de/10009958058

Independent directors and the long-run performance of IPOs

Liao, Tsai-ling; Yu, Min-teh; Huang, Chih-jen - In: Journal of applied finance & banking 1 (2011) 4, pp. 137-161

The Securities and Futures Bureau (SFB) of Taiwan prescribes that firms applying for an initial listing after February 2002 must have at least two seats of independent directors (IDs) on the board. Under the SFB 2002 rules, this paper investigates the effect of such governance reforms in ID...

Persistent link: https://www.econbiz.de/10010009098

Association between firm-specific characteristics and levels of disclosure of financial information of rural banks in the Ashanti region of Ghana

Agyei-Mensah, Ben A. - In: Journal of applied finance & banking 2 (2012) 1, pp. 69-92

, liquidity, firm size and audit firm size were insignificantly related to the disclosure level. -- financial accounting …

Persistent link: https://www.econbiz.de/10010009111

Accounting conservatism, market liquidity and informativeness of asset price : implications on mark to market accounting

Luo, Guo Ying - In: Journal of applied finance & banking 3 (2013) 1, pp. 177-190

market liquidity increases as the proportion of conservatism traders increases. With mark to market accounting replacing the … conservative accounting practice, the asset price will be more informative and the market liquidity will be reduced. From the … perspective of the informativeness of the asset price, the results of this paper support mark to market accounting. -- accounting …

Persistent link: https://www.econbiz.de/10010148065