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This study is a replication and adaptation of Jones and Hensher (2004) model in an emerging economy with the purpose of testing its eternal validity. It compares the logistic standard model's performance with the logistic mixed model to predict bankruptcy risk of Argentinean companies between...
Persistent link: https://www.econbiz.de/10011307201
information technology (IT) on the service quality, accountability, and transparency through effective IT governance (ITG) as an …, accountability, and transparency indirectly through effective ITG. The result implies that effective ITG is a crucial aspect that …
Persistent link: https://www.econbiz.de/10012657094
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous least squares approach, firm fixed effect,...
Persistent link: https://www.econbiz.de/10013200378
Purpose: This study examines the moderating impact of corporate governance quality on the relation between CEO bonus compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate accounting conservatism. According to prior...
Persistent link: https://www.econbiz.de/10012622997
The main objective of this research work is to analyze the impact that the 2014 Tax Reform in Mexico has had on the value of the company, on cash flows, and payment of dividends of companies listed on the BMV, taking take into account their dividend polici es. The study has been carried out...
Persistent link: https://www.econbiz.de/10015326378
This study aims to examine the relationship of having financial statements audited by external auditors and access to bank credit, using data from the Business Environment and Enterprise Performance Survey (BEEPS). Among firms having credit access, this research further analyses the impacts of...
Persistent link: https://www.econbiz.de/10014527591
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...
Persistent link: https://www.econbiz.de/10012017136
Das Regelwerk Basel II konnte die Finanzkrise nicht verhindern. Ist ein Basel III notwendig? Franz-Christoph Zeitler, Deutsche Bundesbank, macht in seinem Beitrag deutlich, dass entgegen einem in der Öffentlichkeit weit verbreitetem Eindruck auf internationaler und europäischer Ebene bereits...
Persistent link: https://www.econbiz.de/10011693001
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Persistent link: https://www.econbiz.de/10011696704