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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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Are over-paid Chief Executive Officers better innovators?
Jouber, Habib - In: Journal of Economics, Finance and Administrative Science 18 (2013) 35, pp. 63-71
-pay on innovation is mainly relevant among overconfident managers than non-overconfident ones. …
Persistent link: https://www.econbiz.de/10010991553
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Did fair-value accounting contribute to the financial crisis?
Laux, Christian; Leuz, Christian - Center for Financial Studies - 2009
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10010958489
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The crisis of fair value accounting: Making sense of the recent debate
Laux, Christian; Leuz, Christian - Center for Financial Studies - 2009
The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters' push to extend FVA into other areas. In this article, we highlight four important issues as an...
Persistent link: https://www.econbiz.de/10010958757
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Corporate Governance, Board Oversight, and CEO Turnover
Laux, Volker - In: Foundations and Trends(R) in Accounting 8 (2014) 1, pp. 1-73
One of the primary roles of corporate boards is to control the processes by which top executives are assessed and if necessary replaced. CEO turnover cannot be viewed in isolation because it affects the behavior of the involved players and hence interacts with other organizational goals. This...
Persistent link: https://www.econbiz.de/10010959509
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Determining Factors of Internet Financial Reporting in Indonesia
Almilia, Luciana Spica - In: Accounting & Taxation 1 (2009) 1, pp. 87-99
Internet Financial Reporting (IFR) is voluntary in nature. With no specific regulations for IFR, there is a disparity of IFR practices among companies. Some companies disclose only partial financial statements using a low level of technology, while others disclose full sets of financial reports...
Persistent link: https://www.econbiz.de/10010959994
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TRANSPARENCY – A REQUIREMENT FOR MARKET DISCIPLINE IN THE LIGHT OF PRIOR RESEARCH LITERATURE
STEFANESCU, CRISTINA ALEXANDRINA - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2014)
Our paper approaches “transparency” as a requirement for market discipline from a different perspective – the researchers one - presenting an overview image of the economic theories derived from these concepts, by analyzing and discussing positive arguments and negative reasons for...
Persistent link: https://www.econbiz.de/10010925384
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The Influence of Corporate Governance and Ownership Concentration on Company Performance - Evidence from Bucharest Stock Exchange
MIHAI, Iuliana Oana - In: Economics and Applied Informatics (2013) 3, pp. 79-88
The main purpose of this study was to explore whether the current corporate governance mechanisms have an impact on the company’s performance in Romania. The importance of this study is given by the following reasons. Firstly, the study will contribute to the existing literature concerning...
Persistent link: https://www.econbiz.de/10010929188
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Board diversity and its effects on bank performance: An international analysis
García-Meca, Emma; García-Sánchez, Isabel-María; … - In: Journal of Banking & Finance 53 (2015) C, pp. 202-214
This study analyses the effect of board diversity (gender and nationality) on performance in banks. By making use of a sample of 159 banks in nine countries during the period 2004–2010, our empirical evidence shows that gender diversity increases bank performance, while national diversity...
Persistent link: https://www.econbiz.de/10011209841
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What the Seller Won't Tell You: Persuasion and Disclosure in Markets
Milgrom, Paul - In: Journal of Economic Perspectives 22 (2008) 2, pp. 115-131
presentation that includes an audited financial statement, an earnings forecast reviewed by its prestigious investment bankers, and …
Persistent link: https://www.econbiz.de/10005237646