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Price-Fixing Agreements and Financial Reporting Opacity
Diantini, Ni Nyoman Ayu; Ho, Chloe CY; Zhong, Rui - 2022
of tests after addressing possible endogeneity concerns. Further empirical analysis shows that the negative relationship …
Persistent link: https://www.econbiz.de/10013295528
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Mergers, Accountants and Economic Efficiency
Meeks, Geoff - 2013
, enhancing their own apparent performance.The consequences for economic efficiency can include: allocating control of a business … finding that the typical merger does not enhance operating performance, as shown for example in Ravenscraft and Scherer …
Persistent link: https://www.econbiz.de/10013071332
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Historical Perspectives on Accounting for M&A
Amel-Zadeh, Amir - 2016
This paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates the quantitative impact of alternative accounting...
Persistent link: https://www.econbiz.de/10012998976
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Une étude empirique des déterminants de la qualité de l'information diffusée par les entreprises françaises au cours de la période 1991-1995
Michaïlesco, Céline - Université Paris-Dauphine (Paris IX) - 1999
French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies' disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French...
Persistent link: https://www.econbiz.de/10011072686
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Corporate mergers and accounting performance during a period of economic crisis : evidence from Greece
Pazarskis, Michail; Vogiatzoglou, Manthos; Koutoupis, … - In: Journal of business economics and management 22 (2021) 3, pp. 577-595
have been constantly a subject of debate and analysis over the past decades. Thus, it is a matter of great interest to … performance of Greek listed companies after mergers in 2009-2015, the economic crisis period in Greece. Thus, all mergers of … for one year before and after the merger. The analysis of Greek listed companies that comprise the final sample is …
Persistent link: https://www.econbiz.de/10012506241
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Accounting according to the Czech legislation or IFRS? : Czechia case study
Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571
Standards are the world's primary tools for accounting harmonization. The results of the decision analysis show that it is more …. In the article are used methods of analysis, synthesis, comparison and a selected method of multi-criteria decision …
Persistent link: https://www.econbiz.de/10015047700
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Financial information and management decisions : impact of accounting policy on financial indicators of the firm
Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...
Persistent link: https://www.econbiz.de/10012221919
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Working Capital Management (Slides)
Pareja, Ignacio Velez - MASTER CONSULTORES - 2010
This is a course material (slides in pdf format) for Financial Analysis and Control already in SSRN. In these slides I …
Persistent link: https://www.econbiz.de/10010762927
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Operational and Financial Leverage (Slides)
Pareja, Ignacio Velez - MASTER CONSULTORES - 2010
This is a course material (slides in pdf format) for Financial Analysis and Control already in SSRN. In these slides I …
Persistent link: https://www.econbiz.de/10010762974
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Analisis financiero y control (slides)
Velez-Pareja, Ignacio - MASTER CONSULTORES - 2009
Estas son slides de notas de clase (en .pdf) del tema Analisis Financiero y control que se encuentra ya en SSRN. En estos slides se explica detalladamente los diferentes ratios financieros usados frecuentemete en administracion financiera. Introducimos algunos ejemplos y los slides sirven para...
Persistent link: https://www.econbiz.de/10010763020