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The effect of exchange‐rate risk on exports

Du, Hongwei; Zhu, Zhen - In: Journal of Economic Studies 28 (2001) 2, pp. 106-121

This paper provides some additional empirical evidence on the effect of exchange‐rate volatility on exports. The novelties of the study include: a regime‐switching model in conditional volatility is employed to better capture the exchange‐rate uncertainty; a 2SLS method as suggested by...

Persistent link: https://www.econbiz.de/10014863903

Off-balance sheet activities and community bank performance

Kashian, Russell D.; Tao, Ran - In: Journal of Economic Studies 41 (2014) 6, pp. 789-807

use of loan commitments is generally associated with moderate increase in profitability and higher insolvency risk … community bank profitability and risk. …

Persistent link: https://www.econbiz.de/10014863970

Innovation and family firms: ability and willingness and German SMEs

Steeger, Jonas Heinrich; Hoffmann, Malte - In: Journal of Family Business Management 6 (2016) 3, pp. 251-269

Purpose Research disputes whether family businesses are more or less innovative than their nonfamily counterparts. So far, no consistent results have been achieved. The recently introduced willingness and ability framework suggest that idiosyncratic behavior is only to be expected if both...

Persistent link: https://www.econbiz.de/10014865115

Risk reporting during a crisis: evidence from the Egyptian capital market

Marzouk, Mahmoud - In: Journal of Applied Accounting Research 17 (2016) 4, pp. 378-396

Purpose The purpose of this paper is to examine corporate risk disclosure (CRD) practices and determinants in the … was conducted to investigate attributes and factors underlying their risk disclosures. Findings The findings demonstrate … that companies disclosed more monetary, future and good risk information. The results show a positive and significant …

Persistent link: https://www.econbiz.de/10014837936

The expectation differences among stakeholders in the financial valuation fitness of auditors

DiGabriele, James Anthony - In: Journal of Applied Accounting Research 17 (2016) 1, pp. 43-60

Purpose – The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the...

Persistent link: https://www.econbiz.de/10014838061

Involving financial service providers in supply chain finance practices

Martin, Judith; Hofmann, Erik - In: Journal of Applied Accounting Research 18 (2017) 1, pp. 42-62

Purpose The purpose of this paper is the analysis of reasons to involve financial service providers (FSPs) in the integrated management of supply chain flows through supply chain finance (SCF) practices. In addition, service requirements are derived for FSPs in order to respond to company needs...

Persistent link: https://www.econbiz.de/10014838164

Real earnings management in public vs private firms in the GCC countries: a risk perspective

Al-Amri, Khalid; Al Shidi, Saif; Al Busaidi, Munther; … - In: Journal of Applied Accounting Research 18 (2017) 2, pp. 242-260

Purpose The purpose of this paper is to examine the use of real earnings management by private and public firms in a unique institutional setting, which is the Gulf Cooperation Council (GCC) countries. The paper also compares the level of real earnings management between public and private firms...

Persistent link: https://www.econbiz.de/10014838199

Capital budgeting practices: evidence from Sri Lanka

Nurullah, Mohamed; Kengatharan, Lingesiya - In: Journal of Advances in Management Research 12 (2015) 1, pp. 55-82

analysis was regarded as the dominant capital budgeting tool for incorporating risk and the widely used method for calculating … affects the use of the capital budgeting methods (NPV, IRR and PB) and incorporating risk tool (sensitivity analysis and … budgeting practices dominantly NPV, IRR and incorporating risk tool of sensitivity analysis although they were found to be …

Persistent link: https://www.econbiz.de/10014839941

Management controls for minimising risk in public-private partnerships in a developing country

Appuhami, Ranjith; Perera, Sujatha - In: Journal of Accounting & Organizational Change 12 (2016) 3, pp. 408-431

relation to implementation, management and risk control of PPPs. Originality/value This study makes an original contribution to … the existing literature on PPPs by examining the way in which management controls are used to minimise risk in a PPP in a …

Persistent link: https://www.econbiz.de/10014840741

The right to take risks

Faulkner, Alison - In: The Journal of Adult Protection 14 (2012) 6, pp. 287-296

views of disabled people and service users about risk. Design/methodology/approach – The consultation reached nine … literature. Findings – The landscape of risk and rights is highly complex. Disabled people and service users have quite different … concerns about risk to those of the professionals and the regulatory bodies acting on their behalf. Many people talked of the …

Persistent link: https://www.econbiz.de/10014840878