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Exchange rate pass-through, currency of invoicing and market share
Devereux, Michael B.; Tomlin, Ben; Dong, Wei - 2015
Persistent link: https://www.econbiz.de/10011327225
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La comptabilité du risque de change : le cas des emprunts à long terme
Guindon, Michel; Amachaye, Mustapha - 1995
Persistent link: https://www.econbiz.de/10000991925
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The effect of institutional setting on attributional content in management commentary reports
Aerts, Walter (contributor); Tarca, Ann (contributor) - 2008
Persistent link: https://www.econbiz.de/10003724691
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Private company finance and financial reporting
Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646298
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Private company finance and financial reporting
Hope, Ole-Kristian; Yvas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646418
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Applications of fractional response model to the study of bounded dependent variables in accounting research
Gallani, Susanna; Krishnan, Ranjani; Wooldridge, Jeffrey M. - 2015
characteristics of the FRM and discuss its applicability to survey-based studies in accounting. Second, we present results from Monte …
Persistent link: https://www.econbiz.de/10011536090
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An empirical study on students' behaviour regarding creative accounting techniques
Balaciu, Diana Elisabeta; Cernusc̣a, Lucian; Meṣter, … - 2014
The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …
Persistent link: https://www.econbiz.de/10012011018
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Tax avoidance and accounting conservatism
Bornemann, Tobias - 2018
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …
Persistent link: https://www.econbiz.de/10011799261
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Verification pocedures and financial reporting quality : the positive effects of negative assurance reviews
Badertscher, Brad A.; Kim, Jaewoon; Kinney, William; … - 2018
examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …
Persistent link: https://www.econbiz.de/10011800523
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Do options price predictable patterns in future stock returns? : evidence from accounting anomalies
Schonberger, Bryce; Subramanyam, K. R.; Hong, Hyun A. - 2015 - Draft: August 2015
We examine whether option prices correct for predictable bias in stock prices associated with accounting anomalies …
Persistent link: https://www.econbiz.de/10011807960