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The legitimacy of global accounting rules: a note on the challenges from path-dependence theory

Pittroff, Esther - In: Journal of Management and Governance 25 (2020) 2, pp. 379-396

This paper discusses the legitimacy of the convergence of accounting regulation from the view of path-dependence theory … of corporate governance systems have to be consistent with these values in order to achieve the real convergence of … accounting standards. The paper analyses the development of accounting convergence and discusses different convergence strategies …

Persistent link: https://www.econbiz.de/10014503703

Estimating Turkish Stock Market Returns with APT Model: Cointegration and Vector Error Correction

Alp, Özge Sezgin; Gökgöz, Fazil; Küçükkocaoglu, Güray - In: Economic Review: Journal of Economics and Business 14 (2016) 1, pp. 7-19

Multifactor financial models are of great importance in analyzing practical asset prices. As an alternative to CAPM, Arbitrage Pricing Theory (APT), developed by Ross (1976), describes the expected returns on any financial asset with respect to macroeconomic factors. There are limited researches...

Persistent link: https://www.econbiz.de/10011985108

Is the relationship between innovation performance and knowledge management contingent on environmental dynamism and learning capability? Evidence from a turbulent market

Kamasak, Rifat; Yavuz, Meltem; Altuntas, Gultekin - In: Business Research 9 (2016) 2, pp. 229-253

This study aims to explore the separate and combined effects of knowledge management capabilities, environmental dynamism and learning capability on innovation performance. To achieve this aim, a survey was carried out on a sample of 221 firms and a couple of hypotheses were tested. The findings...

Persistent link: https://www.econbiz.de/10011818084

Groups, pricing, and cost of debt: Evidence from Turkey

Küllü, A. Melih; Raymar, Steven B. - In: Journal of Risk and Financial Management 11 (2018) 1, pp. 1-31

The paper examines the impact of business group affiliation on cost of loans in an emerging market setting. It focuses on operational strategy, organizational structure and internationalization policies of business group firms and their impact on borrowing cost of affiliated firms. Bank loans...

Persistent link: https://www.econbiz.de/10012611002

Diversity in Shareholder Protection in Common Law Countries

Lele, Priya P.; Siems, Mathias M. - In: CESifo DICE Report 05 (2007) 1, pp. 3-9

Persistent link: https://www.econbiz.de/10011696600

Market Standards in Public Sector Debt Contracting

Engert, Andreas; Hornuf, Lars - In: CESifo DICE Report 11 (2013) 3, pp. 16-20

Persistent link: https://www.econbiz.de/10011696833

Is financial development crucial for all economies?

Zanella, Fernando; Oyelere, Peter B. - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-12

The relationship between financial development and economic growth has long been recognized and acknowledged in the literature. However, the dynamics of the relationship is yet to be settled, as illustrated by contradictory theoretical and empirical findings. This paper investigates the...

Persistent link: https://www.econbiz.de/10014001467

The mistaken doctrine of common law: A critique

Nikodym, Lukáš; Nikodym, Tomáš; Pušová, Tereza - In: DANUBE: Law, Economics and Social Issues Review 7 (2016) 3, pp. 173-181

The study deals with Huerta de Soto's thesis about the "mistaken doctrine of common law", which is based on the equalization of depositum irregulare and mutuum contracts. He concluded that equalization of these contracts resulted in the creation of business cycles. According to this study,...

Persistent link: https://www.econbiz.de/10011922810

Day-of-the-week effect among the smallest enterprises listed on WSE

Keller, Jakub - In: e-Finanse: Financial Internet Quarterly 11 (2015) 3, pp. 92-102

The text touches on the subject of the financial markets in the context of behavioral theories. The author attempts to verify the occurrence of one of the popular calendar effects, the day-of-the-week effect, on the Polish stock market. Another limitati on of the study area of the research is to...

Persistent link: https://www.econbiz.de/10011551461

Modeling international stock market contagion using multivariate fractionally integrated APARCH approach

Mighri, Zouheir; Mansouri, Faysal - In: Cogent Economics & Finance 2 (2014) 1, pp. 1-25

The aim of this article is to examine how the dynamics of correlations between two emerging countries (Brazil and Mexico) and the US evolved from January 2003 to December 2013. The main contribution of this study is to explore whether the plunging stock market in the US, in the aftermath of...

Persistent link: https://www.econbiz.de/10011559137

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