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The determinants of bank's stability: A system GMM panel analysis

In: Cogent Business & Management 8 (2021) 1, pp. 1-18

This study was conducted to investigate the determinants of bank's stability in an emerging country. Data were collected from the commercial banks listed on Vietnam's Stock Exchanges over the years from 2010 to 2018. Further, the generalized method of moments (GMM) regression technique to...

Persistent link: https://www.econbiz.de/10012657404

Multinationality and systematic risk: a literature review and meta-analysis

Höge-Junge, Christin; Eckert, Stefan - In: Management Review Quarterly 74 (2022) 1, pp. 377-414

In the literature, the impact of multinationality on the valuation of multinational companies is heavily debated. To understand this impact on valuation, we need to clarify whether and how multinationality affects systematic risk. For this purpose, we analyze the state of research concerning the...

Persistent link: https://www.econbiz.de/10015190266

A look at the actual cost of capital of US firms

Moore, David J. - In: Cogent Economics & Finance 4 (2016) 1, pp. 1-15

The capital asset pricing model (CAPM) receives both criticism and widespread adoption by practitioners and academics as the weighted average cost of capital (WACC) equity component. This study introduces two new costs of equity measures to address CAPM criticisms and provide new perspective on...

Persistent link: https://www.econbiz.de/10011988697

The choice of green bond financing instruments

Dou, Xiangsheng; Qi, Shuxiu - In: Cogent Business & Management 6 (2019), pp. 1-19

Green bonds, as one of the main tools of green finance, have become an important choice of enterprises in green industries. Therefore, it has become an important theoretical and practical hot topic whether to select and what factors affect a choice to issue labeled green bonds for enterprises...

Persistent link: https://www.econbiz.de/10012117455

Incentives, project choice, and dynamic multitasking

Szydlowski, Martin - In: Theoretical Economics 14 (2019) 3, pp. 813-847

I study the optimal choice of projects in a continuous-time moral hazard model with multitasking. I characterize the distortions caused by moral hazard and the dynamics of the firm's project choice. Both overinvestment and underinvestment relative to an NPV criterion can occur on the path of the...

Persistent link: https://www.econbiz.de/10012215308

Multinationality and systematic risk: a literature review and meta-analysis

Höge-Junge, Christin; Eckert, Stefan - In: Management Review Quarterly 74 (2022) 1, pp. 377-414

Persistent link: https://www.econbiz.de/10015408341

Predicting financial statement manipulation in South Africa: A comparison of the Beneish and Dechow models

Marais, Alastair; Vermaak, Claire; Shewell, Patricia - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-33

Recently, South Africa has suffered from several large financial statement frauds. To assist stakeholders in identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in South Africa. The study also explored similarities in...

Persistent link: https://www.econbiz.de/10015074664

Corporate financial performance and Tobin's q in dividend and growth investing

Mysaka, Hanna; Derun, Ivan - In: Contemporary Economics 15 (2021) 3, pp. 276-288

Investor attracting and keeping requires both successful management of a company's financial performance and an investor's behavior knowledge, as well as monitoring of stock market current trends. This paper contains the study results on the influence of public companies' financial performance...

Persistent link: https://www.econbiz.de/10014544641

Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS

Białek-Jaworska, Anna; Matusiewicz, Anna - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 453-482

harmonisation and the related process of IFRS coming into common use in consolidated accounts since 2005. We used the Polish …

Persistent link: https://www.econbiz.de/10015196224

The effect of economic conditions on accounting conservatism under IFRS in Europe

Cerqueira, Antonio; Pereira, Cláudia - In: Review of Economic Perspectives 20 (2020) 2, pp. 137-169

institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …

Persistent link: https://www.econbiz.de/10012384142