Results 41 to 50 of about 560 (171)
THE VALUE OF THE NEW BUSINESSES FROM THE DIGITAL ECONOMY: CASE STUDY FROM E-COMMERCE [PDF]
Business Excellence and Management, 2019 This paper aims to challenge the conventional wisdom in finance by studying the success factors of the development of unicorn companies as the most successful and fastest-growing start-ups/ established firms.
Mădălina Viorica MANU , Ilie VASILE
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Wprowadzenie standardu MSSF 16 oraz jego przewidywany wpływ na sytuację majątkową i finansową spółek notowanych na GPW [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 MSSF Celem niniejszego artykułu jest próba udzielenia odpowiedzi na pytanie, jakie są przewidywane zmiany średnich wartości EBITDA, dźwigni finansowej i sumy bilansowej, które będą miały miejsce po wpro- wadzeniu MSSF 16 oraz sprawdzenie, czy te zmiany ...
Tomasz Iwanowicz
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Bank IPOs and Regulations: Cross‐Country Evidence
Financial Review, EarlyView.ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki +2 more
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Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Using a text‐based measure to capture firms’ domestic geographic diversification within the United States, this study finds that newly listed firms with extensive geographic dispersion face an elevated risk of failure. This vulnerability is especially pronounced in industries dominated by soft information environments, where effective ...
Dimitrios Gounopoulos +2 more
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Mljekarstvo, 2015 This paper provides insights into productivity in dairy processing companies in Slovenia, Croatia and Serbia. The aim is to find out whether EBITDA per employee, as a measure of overall productivity as well as labour and capital productivity and their ...
Saša Muminović +1 more
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Journal of Financial Research, EarlyView.Abstract We examine the effect of the inevitable disclosure doctrine (IDD) on cost of debt. Our difference‐in‐differences analyses reveal that the IDD significantly reduces the loan spread for borrowers in adopting states. To elucidate the mechanisms of such finding, we find that the IDD's effect is weaker in industries with high management turnover ...
Haiyan Jiang +2 more
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Comparative Analysis of Industrial Groups Performance in a New Paradigm of Strategic Management
Учёт. Анализ. Аудит, 2019 The article presents a comparative analysis of the performance of the four world largest steel groups. The simultaneous analysis of economic, social and environmental efficiency is made, which can be rarely found in modern scientific papers because of ...
Valery V. Smirnov
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Central Bank Purchases and Corporate Bond Issuance during the Pandemic: The Case of Japan
Journal of Financial Research, EarlyView.Abstract In its massive purchases of corporate bonds during the COVID‐19 pandemic, the Bank of Japan set the maximum eligible remaining maturity at 5 years. I document that during the postpandemic period, Japanese firms increased bond issuance, with the increase concentrated in (1) issuance of bonds with eligible maturities (1–5 years) and (2 ...
Yusuke Tsujimoto
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INTERMEDIATE MANAGEMENT BALANCES IN PERFORMANCE MEASUREMENT. A COMPARATIVE ANALYSIS OF CONTINENTAL AND ANGLO-SAXON APPROACHES [PDF]
Challenges of the Knowledge SocietyThis article examines the use of Intermediate Management Balances in assessing corporate performance, focusing on the differences between the French and Anglo-Saxon approaches.
Maria Zenovia GRIGORE +2 more
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Carbon Pricing versus Green Finance
The Journal of Finance, EarlyView.ABSTRACT Green finance—including environmental, social, and governance investing and sustainable finance regulations—is widespread, but can it substitute for carbon pricing in fighting climate change? In a unified model, I show that (i) when carbon prices reflect the social cost of carbon, green finance should not be used; (ii) when carbon prices are ...
LASSE HEJE PEDERSEN
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