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An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals

Ibrahim, Salma Samir - 2005

This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown the prevalence of measurement error in all models used to estimate discretionary accruals (Healy (1985), DeAngelo (1986), Jones (1991)...

Persistent link: https://www.econbiz.de/10009450581

Professional investor relations within the firm

Kirk, Marcus P.; Vincent, James D. - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1421-1452

Persistent link: https://www.econbiz.de/10010407900

Three Essays in Financial Economics.

Sokolowsky, Jan - 2011

Chapter 1 is a critique of a highly influential paper in corporate governance. Chhaochharia and Grinstein (2009) estimate that CEO pay decreases 17% more in firms that were not compliant with the recent NYSE/Nasdaq board independence requirement than in firms that were compliant. We document...

Persistent link: https://www.econbiz.de/10009482961

The limits of accrual accounting applied to public accounts : a French view

Milot, Jean-Paul - In: OECD journal on budgeting 21 (2021) 1, pp. 155-168

The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is...

Persistent link: https://www.econbiz.de/10012522814

The speed of security market reaction and the level of uncertainty associated with annual earnings information: Analysis and evidence

Kim, Hwan - 1990

In this study, a model is introduced to explain the relation between the speed of market reaction to accounting … believed that the research proposed herein will increase our understanding about one particular causal link between accounting …

Persistent link: https://www.econbiz.de/10009477736

Incremental information content of cash flow variables: A spanning approach

Kim, Moon Kyum - 1991

This study investigates whether alternative cash flow measures have an incremental information content over accounting … accounting variables into a return generating process. Based on the economic model, a new methodology, the spanning portfolio … approach is used to extract the information contained in the accounting measures of cash flow. This issue is first examined by …

Persistent link: https://www.econbiz.de/10009477837

The currency risk factor in international equity pricing

Gupta, Manoj - 1990

Currency risk in the pricing of international equity returns is analyzed from an empirical viewpoint. The significance of other factors, such as the domestic market index, world index, and industry index is also analyzed.

Persistent link: https://www.econbiz.de/10009477882

The economics of factoring and securitizing accounts receivable

Sopranzetti, Benito - 1995

In Chapter I, the firm's accounts receivable sales decision is modeled both in the case where it is constrained to sell the entire receivable (factoring) and in the case where it has the flexibility to sell a portion of the receivable (receivables securitization.) It is found that because of a...

Persistent link: https://www.econbiz.de/10009477954

ESSAYS ON NEWS AND ASSET PRICES

Sinha, Nitish Ranjan - 2010

The first essay examines news and the cross section of returns. Using a sentiment score provided by Thomson Reuters to measure the tone of news articles, this paper examines monthly portfolio returns constructed from information about past news articles. The sentiment score is obtained from the...

Persistent link: https://www.econbiz.de/10009450776

Furthering the role of corporate finance in economic growth

Kamiryo, Hideyuki - 2004

My research question is: Why do countries with similar rates of saving differ in economic growth? My thesis addresses this question by formulating an endogenous growth model using the Cobb-Douglas production function. My model disaggregates the rate of saving into the retention ratio and the...

Persistent link: https://www.econbiz.de/10009431019