Narrow search
Showing 1 - 10 of 1,235
Cover Image
Is the external audit report useful for bankruptcy prediction?
Muñoz-Izquierdo, Nora; Camacho-Miñano, María-del-Mar; … - In: International Journal of Financial Studies 7 (2019) 2, pp. 1-23
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers have shown that a combination of ratios and audit data is significant for predictive...
Persistent link: https://www.econbiz.de/10013200198
Cover Image
The impact of firm size on the performance of trade in Serbia
Lukic, Radojko - In: Economic and Environmental Studies (E&ES) 15 (2015) 4, pp. 379-395
The impact of firm size on the economy and trade sector performance is lately researched due to its economic importance …. Concerning it, this paper researches the specifics and determinants of impact of firm size on overall performance of distributive … Union and Serbia show very significant role of small and medium enterprises in creation of overall performance of trade …
Persistent link: https://www.econbiz.de/10011849407
Cover Image
Value creation in M&A transactions, conference calls, and shareholder protection
Fraunhoffer, Robert; Kim, Ho Young; Schiereck, Dirk - In: International Journal of Financial Studies 6 (2018) 1, pp. 1-21
This study investigates whether conference calls accompanying M&A announcements in Europe provide valuable information for capital market participants and hence induce an abnormal stock price revaluation on the bidder's equity. Based on handpicked data for transactions between 2008 and 2012 we...
Persistent link: https://www.econbiz.de/10011996071
Cover Image
Do poor and good performing companies report differently? The readability and impression management in corporate narrative documents: Evidence from Northern Europe
Pasko, Oleh; Minta, Stanislaw; Rudenko, Serhii; … - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 2, pp. 835-849
The purpose of this paper is to assess the effect of financial performance on textual features of the CEO's statement … companies' reporting strategy hinges on its financial performance. The research questions are tested through analysis of a …
Persistent link: https://www.econbiz.de/10012703650
Cover Image
IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-20
The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...
Persistent link: https://www.econbiz.de/10014505504
Cover Image
Evaluating the Quality of Rewards Systems
Petera, Petr - In: European Financial and Accounting Journal 6 (2011) 3, pp. 66-91
payments for performance) is proposed. …
Persistent link: https://www.econbiz.de/10010512887
Cover Image
What became of performance pay schemes? Findings from the metal and electrical industry
Bahnmüller, Reinhard; Hoppe, Markus; Mugler, Walter; … - In: Industrielle Beziehungen 26 (2019) 1, pp. 5-34
"revitalization" hoped for the employers and the "marketization" or "finalization" of the performance pay schemes feared by labour … place just as little as a "finalization" or "marketization" on the basis of a now success-oriented performance, as expected … by labour sociology. On the contrary, the performance pay has developed into a marginal operational design field in which …
Persistent link: https://www.econbiz.de/10012543706
Cover Image
M&A, Competition and Performance in the Slovenian Banking System
Popovici, Andreea Nicoleta; Turliuc, Dragos Gabriel - In: CES Working Papers 6 (2014) 1, pp. 137-145
performance. The main effect of the implication of banks in mergers and acquisitions (M&A) translates into a higher degree of … relationship between bank performance and degree of concentration of the Slovenian banking sector during 2006-2012 using a simple …
Persistent link: https://www.econbiz.de/10012017124
Cover Image
Alliances motive and the stock market response: A comparative analysis across industries
Tewari, Manish; Ramanlal, Pradipkumar; Kumar, Rajesh; … - In: Cogent Business & Management 6 (2019), pp. 1-28
We analyze the announcement-period returns of 4315 two-party, non-equity alliances undertaken by US-based firms between 1986 and 2015 in 11 industries and find positive returns for all of the 11 samples, with the Drug industry reporting the highest (2.69%) cumulative abnormal return (CARs) and...
Persistent link: https://www.econbiz.de/10012117408
Cover Image
Measuring Post-Merger and Acquisition Performance of Corporations in the Maritime Transport Sector.
Polemis, Dionysios; Karlis, Thanasis - In: SPOUDAI - Journal of Economics and Business 66 (2016) 3, pp. 83-93
to investigate the profitability performance of the acquirer following the acquisition. In addition we also examine …
Persistent link: https://www.econbiz.de/10011725342