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Effects of Institutional Structures on Accounts Manipulation : An International Study

Nuri, Julinda - 2012

This paper identifies, and then examines, whether institutional structures can be used to explain the occurrence of accounts manipulation. Specifically, it investigates whether legal origin, level of corruption, the extent of press freedom, State's ownership of enterprises, and the State's...

Persistent link: https://www.econbiz.de/10013115812

Financial Statement Analysis and Valuation Spreadsheets

Gode, Dhananjay (Dan) K. - 2011

This document describes the spreadsheets and the related textual narratives that we have developed for FSA and valuation. These spreadsheets and their related documents are available for free at http://www.godeohlson.com/. These spreadsheets can be used for two purposes: (1) teaching FSA and...

Persistent link: https://www.econbiz.de/10013119852

In Search of Corporate Risk Measures to Complete Financial Reporting : The Case of the 'Caldarerie' - Industry

Mantovani, Guido Max - 2011

risk drive to biased conclusions. The use of standardized XBRL financial data can hugely improve the information set about … evolutions to the next adoption financial analysis tools in the Basel-3 agreement framework …

Persistent link: https://www.econbiz.de/10013120916

Evidence on the Determinants and Economic Consequences of Delegated Monitoring

Beatty, Anne - 2011

to liquidation values, debt repayment structures, credit quality, and financial reporting quality. This suggests that the … on public debt contracts with cross-acceleration provisions, but the rate reduction depends on borrowers' financial …

Persistent link: https://www.econbiz.de/10013121610

The Buyback Monitor – July 2011 : Share Buyback Profits of 252 Firms 2000-2011

Gumport, M. A. - 2011

This report expands through early 2011 studies of the raw performance (profitability) of $383.5 billion of buybacks executed since 2000 by a sample of 252 corporations. The sample companies, drawn mainly from the technology sector, enjoy total equity market value today of $1.240 trillion. 69.8%...

Persistent link: https://www.econbiz.de/10013122832

Consequences of Financial Reporting Failure for Outside Directors : Evidence from Accounting Restatements and Audit Committee Members

Srinivasan, Suraj - 2011

financial reporting failure …

Persistent link: https://www.econbiz.de/10013122906

Measuring Investors’ Reaction to the Adoption of International Financial Reporting Standards in Greece, Using a Market-Based Model

Vazakidis, Athanasios - 2011

Exchange were scrutinized concerning the differences in financial figures which have been appeared due to the adoption of IFRS …

Persistent link: https://www.econbiz.de/10013125781

Risk Aversion or Downside Risk Aversion, Which Explains the Convexity of Optimal Compensation Contracts?

Huang, James - 2012

When is it appropriate to add a convex component such as stock options to an optimal, managerial compensation contract? We show that, contrary to what is said in the literature, it is not risk aversion but cautiousness, a downside risk aversion measure, which gives the answer. When stockholders...

Persistent link: https://www.econbiz.de/10013096158

Do Managers Always Know Better? Relative Accuracy of Management and Analyst Forecasts

Hutton, Amy P. - 2012

We examine the relative accuracy of management and analyst forecasts of annual EPS. We predict and find that analysts …' information advantage resides at the macroeconomic level. They provide more accurate earnings forecasts than management when a … predict and find that management's information advantage resides at the firm level. Their forecasts are more accurate than …

Persistent link: https://www.econbiz.de/10013107227

The Risk Management Duties of the Board of Directors

Van der Elst, Christoph - 2013

The board of directors is responsible for an appropriate business risk management environment. The paper studies in a … operational risk management, defining risk appetite and tolerance and sufficient monitoring. We also call for full and detailed … reporting and compliance risk management …

Persistent link: https://www.econbiz.de/10013081725