This paper investigates the approach of small- to medium-sized Mauritian manufacturing firms to working capital finance using a survey-based approach and case studies. Financing has been cited as one of the most common problems faced by SMEs and is often viewed as one of their main barriers to...

This paper examines a popular stock message board and finds slight daily predictability using supervised learning algorithms when combining daily sentiment with historical price information. Additionally, with the profit potential in trading stocks, it is of no surprise that a number of popular...

We investigate whether narrative disclosures in 10-K and 10K-405 filings contain value-relevant information for predicting market performance. We apply text classification techniques from computer science to machine code text disclosures in a sample of 4280 filings by 1236 firms over five years....

Purpose – India is one of the few countries where companies are required to give both consolidated financial statements (CFS) as well as parent-only financial statements. While parent-only statements have been in existence for a long time, CFS was introduced recently. The purpose of this paper...

Along with several new accounting regulations related to disclosure practices, Indian companies were asked to provide Consolidated Financial Statements (CFS) since 2002. Unlike other disclosure regulations, consolidation was a major deviation from the earlier stand that consolidation would not...