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The Predictability of Management Forecast Error: A Study of Australian IPO Disclosures
Hartnett, Neil; Romcke, Jennifer - In: Multinational Finance Journal 4 (2000) 1-2, pp. 101-132
profit. Strong associations are reported between forecast error and float motive, audit quality and unanticipated industry …Contemporaneous evidence of corporate revenue and profit forecasting error is provided in a different institutional … context, Australian sharemarket initial public offerings. This article extends the literature on company forecast risk by …
Persistent link: https://www.econbiz.de/10010937088
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Endogenous Information Flows and the Clustering of Announcements
Acharya, Viral V; DeMarzo, Peter; Kremer, Ilan - C.E.P.R. Discussion Papers - 2011
We consider the strategic timing of information releases in a dynamic disclosure model. Because investors don’t know whether or when the firm is informed, the firm will not necessarily disclose immediately. We show that bad market news can trigger the immediate release of information by firms....
Persistent link: https://www.econbiz.de/10009364996
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The results account of the ABC method. The main source of underlining the performances of an entity
Briciu, Sorin; Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2011
This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the...
Persistent link: https://www.econbiz.de/10009328117
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EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD
Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 2-2
measuring performance, suchas the dashboard, balanced scorecard, benchmarking etc. Components and benefits and thepresentation …
Persistent link: https://www.econbiz.de/10008776027
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Benchmarking for Routines and Organizational Knowledge
Epure, Mircea - Barcelona Graduate School of Economics (Barcelona GSE) - 2014
proposes some indicators for firm-level strategic benchmarking. A profit-oriented analysis of the U.S. technology industry … design focuses on industry-level benchmarking to study changes in performance and organizational knowledge investments, and … associated with fixed target benchmarking, while enhancing R&D spending is linked to local frontier progress. The discussion …
Persistent link: https://www.econbiz.de/10011095070
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Benchmarking for routines and organizational knowledge
Epure, Mircea - Department of Economics and Business, Universitat … - 2012
proposes some indicators for firm-level strategic benchmarking. A profit-oriented analysis of the U.S. technology industry … design focuses on industry-level benchmarking to study changes in performance and organizational knowledge investments, and … associated with fixed target benchmarking, while enhancing R&D spending is linked to local frontier progress. The discussion …
Persistent link: https://www.econbiz.de/10011099206
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BANKIA: ¿Para qué sirven los estados contables y los órganos de control?/BANKIA: Financial statements and Supervisory Bodies, are they Really Useful?
CLIMENT SERRANO, SALVADOR; MIRALLES, PAVÍA; MANUEL, JOSE - In: Estudios de Economía Aplicada 33 (2015) Enero, pp. 259-300
benchmarking con las dos entidades más cercanas en tamaño a Bankia (La Caixa y BBVA), este trabajo indaga en las causas de este … benchmarking with the two entities closest in size to Bankia (La Caixa and BBVA), this paper explores the causes of this …
Persistent link: https://www.econbiz.de/10011115606
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International Accounting Standardisation in Hungarian Practice
Beke, Jenõ; Tiszberger, Mónika - In: Public Finance Quarterly 57 (2012) 4, pp. 412-425
The purpose of this study was to measure the differences between national rules and international methods, evaluating and analysing their financial effects on the economic environment. To examine decisions made by companies to adopt IFRS, we created a sample comprising Budapest Stock Exchange...
Persistent link: https://www.econbiz.de/10010901869
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Vertical Integration and Valuation of International Oil Companies
Misund, Bard; Osmundsen, Petter; Sikveland, Marius - Handelshøgskolen, Universitetet i Stavanger - 2014
This paper studies financial statement information from the 50 largest international oil and gas companies during 1992 to 2011 and evaluates their relation to market values. In particular, we examine how this relationship is affected by accounting method choice (successful efforts versus full...
Persistent link: https://www.econbiz.de/10010945018
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Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era
TUREL, Ahmet; TUREL, Asli; Belverd E. NEEDLES, Jr. - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 4-26
Previous research studied characteristics of high performance companies (HPCs) in mature economies (United States, Europe, and Australia) and in an Asian emerging economy (India). This study of HPCs in the developing economy investigates Turkish companies that are listed in the Istanbul Stock...
Persistent link: https://www.econbiz.de/10010542054