Showing 1 - 10 of 1,453
Persistent link: https://www.econbiz.de/10009151677
Purpose – The purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran. Design/methodology/approach – The appropriate data for a period of ten years (1993-2002) were compiled from economical...
Persistent link: https://www.econbiz.de/10004987672
Purpose – Indian investors have been exposed to a plethora of investment opportunities in the past decade and a half … research, using In-depth interviews, was undertaken to explore the manifestations of the biases among the individual investors … were identified using cluster analysis. Findings – A cluster analysis of data, collected from individual investors was …
Persistent link: https://www.econbiz.de/10010595595
individual investors' investment return. Design/methodology/approach–By introducing the heterogeneous attention, the authors … attention negatively affects individual investors' investment return. Originality/value–By introducing the heterogeneous … individual investors' attention, and analysts' neutral ratings were used to empirically verify the theoretical theorem. …
Persistent link: https://www.econbiz.de/10010561547
Purpose – Indian investors have been exposed to a plethora of investment opportunities in the past decade and a half … research, using In-depth interviews, was undertaken to explore the manifestations of the biases among the individual investors … were identified using cluster analysis. Findings – A cluster analysis of data, collected from individual investors was …
Persistent link: https://www.econbiz.de/10010540366
Persistent link: https://www.econbiz.de/10009551792
Does country "transparency" affect international portfolio investment? We examine this and related questions using a unique micro dataset on international portfolio holdings. We employ various indices of government and corporate transparency, focusing on the availability and quality of...
Persistent link: https://www.econbiz.de/10005826295
fair value information better serves investors' needs, because it is more likely to facilitate the incorporation of the …-professional investors' processing of fair value information for liabilities. Design/methodology/approach – A between-subjects laboratory … experiment indicate that non-professional investors are less likely to acquire the information of credit risk changes when …
Persistent link: https://www.econbiz.de/10009367092
Recognizing the need to improve the quality of financial disclosure by private sector firms in Latin America and the Caribbean, the Inter-American Development Bank sponsored a conference in September 29-30, 1997 entitled Financial Disclosure and the Development of Financial Markets: The Impact...
Persistent link: https://www.econbiz.de/10010772362
Recognizing the need to improve the quality of financial disclosure by private sector firms in Latin America and the Caribbean, the Inter-American Development Bank sponsored a conference in September 29-30, 1997 entitled Financial Disclosure and the Development of Financial Markets: The Impact...
Persistent link: https://www.econbiz.de/10010943416