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Unification of financial regulatory structures: the case of the Russian Federation

McKenzie, George; Wolfe, Simon - 2001

In this paper we develop the case for the creation of a single financial supervisory and regulatoryauthority for the Russian Federation. This case is based on three criteria:(a) it enables economies of scope to be exploited(b) it ensures regulatory parity(c) it satisfies prudential logicThe risk...

Persistent link: https://www.econbiz.de/10009458203

A comparison of measures of earning per share

Casson, Peter; McKenzie, George - 2007

. Two types of errors are shown to characterize the accounting measures of EPS. One arises from failure of accounting … accurate than treasury stock measures favoured by accounting standards bodies …

Persistent link: https://www.econbiz.de/10009458345

Dividend cuts, firm profitability and financial characteristics

ap Gwilym, Owain; Seaton, James; Thomas, Stephen - 2004

accounting items because managers view these as a temporary fluctuation in profitability. Leverage is found to have some role in …

Persistent link: https://www.econbiz.de/10009458613

'CEOs’ use of financial and non-financial performance measures: manufacturing companies in Mauritius and Australia compared

Taylor, D.W.; Soobaroyen, Teerooven; Ah Hen, C. - 2001

It is contended in a body of management accounting literature that financial performance measures are being rendered …

Persistent link: https://www.econbiz.de/10009458668

Accounting and change in the financial services sector: the case of activity-based costing in a Portuguese bank

Vieira, Rui Jos? Oliveira - 2002

This thesis aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an … of accounting practices on change from three perspectives - changing structures, changing discourses and the effect of … increase of visibility and perceived importance of accounting in the banking sector, and how accounting is significant beyond …

Persistent link: https://www.econbiz.de/10009485339

Selective disclosure: the case of the Korean securities market

Lee, Ju Hyun - 2010

Korea adopted Regulation Fair Disclosure (FD) in November 2002. Regulation FD, designed with a goal of levelling the playing field among market participants, has created considerable debate among practitioners and academics. This thesis examines the effect of Regulation FD on the Korean...

Persistent link: https://www.econbiz.de/10009428761

Capital structure and dividend policy: evidence from emerging markets

Manos, Ronny - 2001

This thesis aims to add empirical evidence to the corporate finance literature by looking at two main financing issues, namely firms’ payout policies and capital structure decisions, in the context of emerging markets. The thesis consists of seven chapters, including five main standalone...

Persistent link: https://www.econbiz.de/10009428766

Financial risk forecasting: the theory and practice of forecasting market risk with implementation in R and Matlab

Danielsson, Jon - 2011

Financial Risk Forecasting is a complete introduction to practical quantitative risk management, with a focus on market risk. Derived from the authors teaching notes and years spent training practitioners in risk management techniques, it brings together the three key disciplines of finance,...

Persistent link: https://www.econbiz.de/10009439453

Yield curve and volatility: lessons from Eurodollar futures and options

Bikbov, Ruslan; Chernov, Mikhail - 2011

We evaluate the statistical and economic differences between affine term-structure models. Despite the voluminous literature on this subject, we have a limited understanding of those structural features of the models that are important in practice. Given that the key distinguishing...

Persistent link: https://www.econbiz.de/10009439454

"Strategy sort of died around April last year for a lot of us": CIO perceptions on ICT value and strategy in the UK financial sector

Scott, Susan V.; Zachariadis, M. - 2003

The role of the Chief Information Officer (CIO) is one of facilitating executive decisions regarding the innovations, provision and use of state-of-the-art Information and Communication Technologies (ICT). The aim of this paper is to investigate CIO perceptions of strategy and ICT investment...

Persistent link: https://www.econbiz.de/10009439479