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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
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
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
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
Šiame straipsnyje įvairiais aspektais nagrinėjamas finansų kontrolės klausimas, taip pat klasifikuojamos finansų kontrolės rūšys, pateikiami įvairių mokslininkų požiūriai šiuo klausimu. Teigiama, kad Baltarusijos Respublikoje, stiprėjant valstybės vaidmeniui ekonominės...
Persistent link: https://www.econbiz.de/10009478866
's financial performance defines its continuity. Stability in an organization is dependent on its financial accounting and …
Persistent link: https://www.econbiz.de/10014544410
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
This paper constructs a model of long-run performance for SMEs that have received venture capital backing. The model explains performance by financial structure. FAME data are used for estimating performance equations over the period 1989 to 2004 for UK businesses in their post-investment...
Persistent link: https://www.econbiz.de/10009459598
questionnaire that covered the agenda of markets, finance, costs, business strategy, the development of a management information …. Comparisons are made within firms and across firms in terms of the co-evolution of different aspects of their accounting …
Persistent link: https://www.econbiz.de/10009459599
research area (Filatotchev & Piesse, 2009). Moreover, even in those areas at the finance-international business interface which … diversification, Journal of Finance 39 (1984), pp. 1325-1344. Full Text via CrossRefFatemi (1984) maintains that international …
Persistent link: https://www.econbiz.de/10009459723