Results 211 to 220 of about 222,679 (266)

Global Expertise of Financial Analysts

SSRN Electronic Journal, 2016
We describe the challenges of forecasting earnings in a globally interconnected marketplace, and we document inefficient use of information regarding foreign country exposures and expected country GDP growth at the consensus and individual forecast levels.
Ma, Guang   +2 more
openaire   +2 more sources

Audit Committee Financial Expertise and Information Asymmetry

SSRN Electronic Journal, 2019
Purpose The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market. Design/methodology/approach The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise ...
Dina El Mahdy, Jia Hao, Yu Cong
openaire   +1 more source

Financial expertise and corporate tax avoidance

Asia-Pacific Journal of Accounting & Economics, 2019
This study examines financial expert CEOs as one of the determinants of corporate tax avoidance.
Huichi Huang, Wei Zhang
openaire   +1 more source

Financial and Bank-Specific Expertise

2021
Chapter 33 examines financial and bank-specific expertise. We find that lack of financial expertise is predictive of bank failure and identify inadequate risk management and internal controls. We construct governance variables in the negative direction for a deficiency in knowledge of risk management processes, measurement and methodology and a ...
openaire   +1 more source

Determinants of board members' financial expertise — Empirical evidence from France [PDF]

open access: possibleThe International Journal of Accounting, 2008
Abstract Very few countries require directors to be financially literate. This article investigates the determinants of boards' financial expertise using a sample of 95 nonfinancial French listed firms. We construct a measure of financial expertise based on educational and career background data for 943 individuals occupying 1140 posts in our sample ...
Stolowy, Hervé, Jeanjean, Thomas
openaire   +3 more sources

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