Showing 1 - 10 of 19,765
This study examines the timeliness of the financial information of the companies that form part of the Spanish … that the company size and the pressure exerted on particular sectors, have a direct effect on the timeliness of the …
Persistent link: https://www.econbiz.de/10010739305
This paper considers components of the Liquidity Coverage Ratio – as well as certain prevailing gaps which may necessitate the introduction of a complementary liquidity ratio. The definitions and objectives accorded to the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR)...
Persistent link: https://www.econbiz.de/10011259211
The Basel III Leverage Ratio, as originally agreed upon in December 2010, has recently undergone revisions and updates – both in relation to those proposed by the Basel Committee on Banking Supervision – as well as proposals introduced in the United States. Whilst recent proposals have been...
Persistent link: https://www.econbiz.de/10011260689
effective corporate governance systems are essential in facilitating high levels of monitoring, accountability and disclosure …
Persistent link: https://www.econbiz.de/10008805896
Previous literature has been occupied with measuring disclosure quality in financial reports and no indication has been … Vilnius Stock Exchanges. The disclosure quality measure proposed was based on six quality attributes (informativeness … that there has been an increase in disclosure quality over time. Company size and stock exchange where the company was …
Persistent link: https://www.econbiz.de/10004971456
How are the risks and returns of industrial and market portfolios altered as a result of terrorist events? This paper investigates the effects of five international terrorist attacks on equities listed on the Malaysian Stock Exchange. It uses an event study methodology to explore the...
Persistent link: https://www.econbiz.de/10010598107
The purpose of this paper is to employ the Meta-Frontier Cost Function to compare the efficiencies of banks in China and Taiwan over the period 2003–2009. Different from previous literature using loans and securities as the output variables in evaluating banking efficiency, we propose two new...
Persistent link: https://www.econbiz.de/10010598108
Building upon two competing hypotheses, the 'efficient investment' hypothesis and the 'internal capital markets' hypothesis, we set out in this study to examine the role of organizational form, in terms of 'focus' versus 'diversification', in explaining the long-run stock and operating...
Persistent link: https://www.econbiz.de/10010598109
This study adopts the methodology introduced by Lee (2006) to analyze stock prices in response to information shocks in six of Taiwan's stock market sectors and present market anomalies utilizing behavioral finance theory. Using the Residual Income Model (RIM) of equity valuation, we specified...
Persistent link: https://www.econbiz.de/10010598110
This paper investigates the performance, fund characteristics, fund flow of green fund and the impact of subprime mortgage crisis on fund flow volatility. In terms of fund performance, our results show that there is no consistently significant difference between performance of green funds and...
Persistent link: https://www.econbiz.de/10010598111