Showing 111 - 120 of 505
This study evaluates one of the most important emerging markets, India (Bombay Stock Exchange and Indian National Exchange), for its efficiency and for its potential to offer diversification benefits to international investors. Market-wide tests include; 1) contemporaneous relationship, 2) Granger...
Persistent link: https://www.econbiz.de/10008522524
Purpose – Recent trends have seen an upward surge in the number of foreign students coming to study in Australia but most of them have chosen to stay in metropolitan cities. Recognising that foreign students studying in regional Australia are making a significant contribution to regional...
Persistent link: https://www.econbiz.de/10005011484
Purpose –The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for...
Persistent link: https://www.econbiz.de/10010795392
This study investigates whether the moving average and trading range breakout rules can forecast stock price movements and outperform a simple buy-and-hold strategy after adjusting for transaction costs over the period from January 1991 to December 2008. The empirical results show that the...
Persistent link: https://www.econbiz.de/10010588177
Persistent link: https://www.econbiz.de/10011036972
Purpose – Timeliness of financial reporting is one of the attributes of good corporate governance identified by the OECD and World Bank. Shareholders and other stakeholders need information while it is still fresh and the more time that passes between year‐end and disclosure, the more stale...
Persistent link: https://www.econbiz.de/10014838297
Purpose – The present study seeks to paint the current state of voluntary disclosure of internet financial reporting (IFR) in Bangladesh as an example of an emerging economy and to investigate empirically some company characteristics as determinants of such practice....
Persistent link: https://www.econbiz.de/10014838298
Purpose – The mobilization of funds was severely affected with the linking of their funds mobilization to their internal owned funds. Therefore, the purpose of the study is to identify the mediating effects of funds with profitability and to focus on the funding strategy to maximize profits in...
Persistent link: https://www.econbiz.de/10014838299
Purpose – Firms in Malaysia are in an enviable position in view of Malaysia's standing as a leading outsourcing hub in the region. Despite that, little is known about the accounting outsourcing practices, risks and control in Malaysia. This paper aims to explore the practices, decisions,...
Persistent link: https://www.econbiz.de/10014838300
Purpose – This study aims to survey managers of dividend‐paying firms listed on the Indonesian Stock Exchange (IDX) to learn their views about the factors influencing dividend policy, dividend issues, and explanations for paying dividends. The study also aims to focus on Indonesia, the...
Persistent link: https://www.econbiz.de/10014838301