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Analyst Coverage and Corporate Governance of French IPOs

Millet-Reyes, Benedicte - In: International Journal of Corporate Finance and … 5 (2018) 1, pp. 22-36

Analyst coverage has been associated with good corporate governance characteristics, especially in countries with weak investor protection. This hypothesis is tested for a sample of French IPOs covering the period 2004-2015. In theory, analysts can provide useful forecasts and recommendations...

Persistent link: https://www.econbiz.de/10012043629

IFRS, Information Asymmetry and Growth Opportunities

Turki, Hela; Wali, Sonda; Boujelbene, Younes - In: International Journal of Service Science, Management, … 8 (2017) 2, pp. 43-60

This paper aims to examine the impact of IFRS / IAS mandatory adoption on the information asymmetry measured by the … between IFRS and qualities of financial analysts' forecasts. This allows to conclude that IFRS are able to reflect the true …

Persistent link: https://www.econbiz.de/10012048117

An Analysis of the Internal Consistency of the New Accounting Standard for Virtual Currencies in Generally Accepted Japanese Accounting Principles: A Virtual Currency User Perspect...

Tsuji, Mineo; Hiraiwa, Mitsuki - In: International Journal of Systems and Service-Oriented … 8 (2018) 2, pp. 30-40

While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF … standard in J-GAAP and between the standard and IFRS. The results indicated that it is appropriate to present virtual … differences internationally between the standard and the IFRS. …

Persistent link: https://www.econbiz.de/10012048189

The Effect of Parental Demographics on Parental Assessment of Adolescent Internet Addiction

Ok, Chiho; Lim, Jisun - In: International Journal of Cyber Behavior, Psychology and … 7 (2017) 4, pp. 56-67

This article investigates how adolescent Internet addiction is assessed by parents based on children's Internet use time and parental demographic characteristics. The authors measured children's level of Internet addiction based on Young's scale evaluated by their parents to mitigate the social...

Persistent link: https://www.econbiz.de/10012043517

Are Adolescents Addicted to Smartphones?: A Perspective Using the Rational Addiction Model

Park, Geunyong; Lim, Jisun - In: International Journal of Cyber Behavior, Psychology and … 8 (2018) 1, pp. 1-24

This empirical study shows how people use their smartphones by employing the rational addiction model of Becker and Murphy. The analysis uses micro-level panel data on the monthly usage of smartphone applications (so-called “apps”) derived from 10,337 users in South Korea, from 2012 to 2016....

Persistent link: https://www.econbiz.de/10012043519