Narrow search
Showing 1 - 10 of 10,939
Cover Image
The MAX effect : European evidence
Walkshäusl, Christian - In: Journal of banking & finance 42 (2014), pp. 1-10
Persistent link: https://www.econbiz.de/10010408454
Cover Image
Do Earnings Reported Under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks
Palea, Vera - 2019
This paper examines the relative costs and benefits of International Financial Reporting Standards (IFRS) adoption in … the European Union by testing the ability of earnings computed under IFRS to predict future cash flows. The study … predict cash flows, and it compares IFRS with domestic Generally Accepted Accounting Principles (GAAP). Evidence from a sample …
Persistent link: https://www.econbiz.de/10012903767
Cover Image
Earnings reported under IFRS improve the prediction of future cash flows? : evidence from European banks
Palea, Vera; Scagnelli, Simone Domenico - In: Australian accounting review 27 (2017) 2, pp. 129-145
Persistent link: https://www.econbiz.de/10011841760
Cover Image
Earnings quality and analysts' information environment : evidence from the EU market
Eliwa, Yasser; Haslam, Jim; Abraham, Santhosh - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-26
Persistent link: https://www.econbiz.de/10012506845
Cover Image
Earnings quality and corporate life cycle before the crisis : a study of transport companies across europe
Michalkova, Lucia; Cepel, Martin; Valaskova, Katarina; … - In: Amfiteatru economic : an economic and business research … 24 (2022) 61, pp. 782-796
Deteriorating macroeconomic conditions and plans to move to a green economy such as the Green Deal are putting pressure on both internal and external stakeholders to create a liquidity cushion in the event of unexpected expenditures. However, when analyzing reported earnings, which may...
Persistent link: https://www.econbiz.de/10013407142
Cover Image
Firms' investment under financial constraints : a euro area investigation
Pál, Rozália; Kozhan, Roman - In: Applied financial economics 19 (2009) 19/21, pp. 1611-1624
Persistent link: https://www.econbiz.de/10003904308
Cover Image
Systematic mispricing in European equity prices?
Berneburg, Marian (contributor) - 2007
One empirical argument that has been around for some time and that clearly contra- dicts equity market efficiency is that market prices seem too volatile to be optimal estimates of the present value of future discounted cash flows. Based on this, it is deduced that systematic pricing errors...
Persistent link: https://www.econbiz.de/10003482498
Cover Image
Firms' investment under financing constraints : a euro area investigation
Pál, Rozália (contributor); Kozhan, Roman (contributor) - 2006
In this paper we describe a theoretical model of optimal investment of various types of financially constrained firms. We show that the resulting relationship between internal funds and investment is non-monotonic. In particular, the magnitude of the cash flow sensitivity of the investment is...
Persistent link: https://www.econbiz.de/10003435432
Cover Image
What drives EU banks' stock returns? : bank-level evidence using the dynamic dividend-discount model
Castrén, Olli (contributor);  … - 2006
We combine the dynamic dividend-discount model with an accounting-based vector autoregression framework that allows for a decomposition of EU banks.stock returns to cash-flow and expected return news components. The main findings are that while the bulk of the variability of EU banks.stock...
Persistent link: https://www.econbiz.de/10003375090
Cover Image
Firms' investment under financial constraints : a euro area investigation
Kozhan, Roman; Pal, Rozalia - 2008
Persistent link: https://www.econbiz.de/10008856291