Results 141 to 150 of about 3,475,460 (292)
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Measuring compliance with the Golden Rule [PDF]
The golden rule of public finance is based upon the notion that intergenerational equity requires that the cost of public expenditures be spread over time in a manner that reflects the intertemporal distribution of the benefits generated by those ...
Marc Robinson
core
Stock Price Deviations From Fundamentals Levels: Mis‐Valuation due to Investor Overconfidence?
International Journal of Finance &Economics, EarlyView.ABSTRACT We use the Residual Income Valuation Model to obtain fundamental values for sample stocks in six Eurozone markets. We then estimate the deviation between the fundamental values and actual stock prices. Subsequently, we examine whether these deviations can be systematically explained by business cycle trends, trends in local economic sentiment,
Stella N. Spilioti +1 more
wiley +1 more source
Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework [PDF]
Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS).
Eriotis, Nikolaos, Stamatiadis, Filippos
core
Conversion Of Local Government Financial Report (LKPD) Cash Toward Accrual Basis To Become Acrual Basis (Case Study in Local Government of Cirebon City) [PDF]
, 2012 ABSTRAK Tujuan penelitian untuk mengetahui pengakuan, pengukuran, pengungkapan di dalam basis Cash Toward Accrual (CTA) sesuaidengan PP 24 Tahun 2005 dan dalam basis Accrual sesuai dengan PP 71 Tahun 2010.
rusmana, oman
core
Asymmetric Long‐Run Effects of Monetary Policy on Generational Inequality
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper investigates the asymmetric long‐run effects of reversing contractionary monetary policy to expansionary policy on generational inequality in the UK using non‐linear autoregressive distributed lag (NARDL). The results show that there exists a long‐term relationship between monetary policy and income, consumption, and wealth ...
Aminat A. Raheem
wiley +1 more source
Fiscal Responsibility and Australian Commonwealth , State and Territory Government Budgets [PDF]
The government sector in Australia has seen the introduction of accrual accounting principles in recent years. However, this process has been complicated by the presence of two alternative financial reporting frameworks in the form of a) the Government ...
Graeme Wines
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This study explores the relationship between managerial power, overconfidence, and obfuscation in the Chairpersons' statements of Indian banks over the period 2009–2022. We hand collect Chairperson statements of public and private Indian banks and implement linguistic analysis techniques to identify the presence of obfuscation.
John Pereira +2 more
wiley +1 more source
ENVIRONMENT. TECHNOLOGY. RESOURCES. Proceedings of the International Scientific and Practical ConferenceIn accrual basis accounting, flows are recorded at the time economic value is created, transformed, exchanged, transferred or settled. The period between the time a payment is accrued and the time it is actually made is recorded as a receivable or payable in the financial accounts. The criterion for recognizing receivables and payables that have arisen
openaire +2 more sources
International Journal of Gynecology &Obstetrics, EarlyView.Abstract Pregnancy‐ and lactation‐associated osteoporosis (PLO) is a syndrome characterized by fragility fractures (most commonly vertebral, often multiple) occurring in late pregnancy or the early postpartum period. This position statement summarizes the current knowledge of PLO, and the recommended procedure for assessment, diagnosis and treatment ...
Peyman Hadji +20 more
wiley +1 more source