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This study examines the market response to the 1999 announcement of a change in accounting for Funds from Operations (FFO) for Real Estate Investment Trusts (REITs). This change provides an increase in transparency in the accounting statements of REITs regarding the calculation of FFO. An...
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large economies, USA, United Kingdom, Germany, France and Japan. The empirical results show that although the pure NGARCH …
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there is a negative significant volatility spillover from four of the five selected stock markets (Australia, China, Japan …
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