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Hotelling´s T2 Method in Multivariate On-line Surveillance. On the Delay of an Alarm

Andersson, Eva - Statistical Research Unit, Department of Economics, … - 2008

a change, it is important to use evaluation measures that reflect the timeliness of an alarm. One suggested measure is …

Persistent link: https://www.econbiz.de/10005419229

A case study: the revisions and forecasts of Euro Area quarterly GDP

D'Elia, Enrico - Volkswirtschaftliche Fakultät, … - 2012

In general, rational economic agents trade off the cost of waiting for the statistical agencies disseminate the final results of the relevant surveys before making a decision, on the one hand, and of making use of some model based predictions. Thus, from the viewpoint of agents, predictions and...

Persistent link: https://www.econbiz.de/10011259931

Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey

TÜREL, Asli Gunduzay - In: European Financial and Accounting Journal 2010 (2010) 3, pp. 113-133

study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the … impact of both company specific and audit related factors on timeliness of financial reporting in Turkey. This study reports … on the results of an empirical investigation of the timeliness of financial reports by 211 non-financial companies listed …

Persistent link: https://www.econbiz.de/10011195379

Timeliness of financial reporting in emerging capital markets:Evidence from Turkey

Turel, Asli - Volkswirtschaftliche Fakultät, … - 2010

objectives. The first one is to measure the extend of timeliness of financial reporting in a developing country, Turkey. The … second one is to establish the impact of both company specific and audit related factors on timeliness of financial reporting … in Turkey. This study reports on the results of an empirical investigation of the timeliness of financial reports by 211 …

Persistent link: https://www.econbiz.de/10008876870

THE TIMELINESS OF FINANCIAL REPORTING IN THE CONTEXT OF EUROPEAN UNION’S EMERGING ECONOMIES

GAJEVSZKY, Andra - In: Network Intelligence Studies (2013) 2, pp. 73-82

Purpose- This research aims to investigate the timeliness of financial statements of the companies across the European …. Value/Practical Implications- This study highlights the importance of financial statements` timeliness in the context of …

Persistent link: https://www.econbiz.de/10010700630

Impact of Conservatism on the Accounting Information Quality and Decision Making of the Shareholders and the Firms Listed on the Tehran Stock Exchange

Mohammadi, Mohammad Hamed Khan; Heyrani, Forough; … - In: International Journal of Academic Research in … 3 (2013) 3, pp. 186-197

characteristics of relevancy, reliability and timeliness of the accounting information has been explored. The main objective of the … positively influences on each characteristic of relevancy, reliability and timeliness. Therefore, the market might become more …

Persistent link: https://www.econbiz.de/10010706170

The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009

Beltratti, Andrea; Spear, Nasser; Szabo, Mark Daniel - In: The International Journal of Accounting 48 (2013) 4, pp. 467-494

This study examines the value relevance and timeliness of write-downs reported by North American and European banks …

Persistent link: https://www.econbiz.de/10010718999

Optimal incentives and the time dimension of performance measurement

Raith, Michael - In: Journal of Economic Theory 147 (2012) 6, pp. 2158-2189

I study optimal incentive contracting in a two-period model in which an agentʼs action generates an output with delay, and a noisy signal of output early. Under very general conditions, the optimal contract depends on the early signal as well as on output even if the signal is uninformative of...

Persistent link: https://www.econbiz.de/10011043012

The impact of issuer-pay on corporate bond rating properties: Evidence from Moody׳s and S&P׳s initial adoptions

Bonsall, Samuel B. - In: Journal of Accounting and Economics 57 (2014) 2, pp. 89-109

This study examines whether and how the properties of corporate bond ratings change following Moody׳s and S&P׳s adoptions of the issuer-pay business model in the early 1970s. Regulators and debt market observers have criticized the issuer-pay model for creating an independence problem....

Persistent link: https://www.econbiz.de/10011043065

Compensation incentives of credit rating agencies and predictability of changes in bond ratings and financial strength ratings

Milidonis, Andreas - In: Journal of Banking & Finance 37 (2013) 9, pp. 3716-3732

-paid BRs are led by changes in investor-paid BRs, even over a period that issuer-paid agencies have improved their timeliness …

Persistent link: https://www.econbiz.de/10011065683