Assessment of Corporate Behavioural Finance
AbstractBehavioural finance is important at the individual as well as corporate levels. A lot of researches analysing corporate behavioural finance have been made in recent decades. However all are related to solutions of capital or debt financing problems, finding the best possible source of capital increase or the cheapest debt possibility.
Jurevičienė, Daiva +4 more
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Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework [PDF]
Purpose: This paper examines the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman.
Avison, Lynn +3 more
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Uncertainty triggers overreaction: evidence from corporate takeovers [PDF]
Behavioural finance models suggest that under uncertainty, investors overweight their private information and overreact to it. We test this theoretical prediction in an M&A framework.
Black, Emma L. +3 more
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CEO Overconfidence and Capital Structure Decisions: Evidence from India
Executive Summary Capital structure decisions are vital for firms. Existing theories on capital structure partially explain the difference in capital structure decisions of identical firms.
Hardeep Singh Mundi, Parmjit Kaur
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Behavioural Finance: Corporate Social Responsibility Approach
AbstractThis research presents the majority of classical financial theories and models are based on the assumption of a rational investors’ behaviour in the market regarding modern business, focusing on socially responsible activities is determined by general trends, where individuals and business companies realize their responsibility towards all ...
Guzavicius, Andrius +2 more
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Corporate financing behaviour and vulnerability in Indonesia
The chapter examines the financing behaviour of listed companies in Indonesia, in order to understand the micro evidence of the economic vulnerability based upon firm-level data. The findings show that there is an indication of the gearing effect phenomenon in which debt-equity ratio decreases with profitability.
Alain Chevalier, Agustinus Prasetyantoko
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Auditor changes and tendering: UK interview evidence [PDF]
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
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Trends and Financial Variations in Executive Confidence: A Decade-Long Analysis [PDF]
The present research is an endeavour to measure the extent of overconfidence bias among Chief Executive Officers (CEOs) in India. Additionally, this investigation seeks to examine the financial disparities among firms led by CEOs exhibiting different ...
Diksha SAINI, Balwinder SINGH
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The British Accounting Review - characteristics of papers submitted and accepted, 1997 to 2006 [PDF]
not ...
Beattie, V., Emmanuel, C.
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The short-run performance of equity issues in South Africa: Bad timing or a last resort?
Understanding the stock market’s reaction to secondary equity offerings (SEOs) is vital for managers who are commonly tasked with deciding on how to finance their firm’s operations.
Yudhvir Seetharam, Jesse A. Da Cunha
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