Results 21 to 30 of about 243,990 (313)
Cogent Economics & FinanceWhile specialized stock exchanges for small and medium enterprises have proliferated, firm-level drivers of listing remain weakly theorized, especially in emerging economies. Drawing on pecking order theory, signaling theory, and the resource-based view,
Rushi Anandan Karichalil
doaj +1 more source
Neutrality of narrative discussion in annual reports of UK listed companies [PDF]
, 2004 This paper reports the results of an investigation into the neutrality of the narrative discussion of financial performance and position, as evidenced in 179 annual reports of UK listed companies.
Accounting Standards Board +14 more
core +1 more source
Cross-Listing and Corporate Green Innovation: Evidence from Chinese AH Cross-Listed Firms
SystemsThe capital market is important to promoting the comprehensive green transformation of social development and facilitating the flow of social resources toward green innovation and low-carbon technologies.
Can Li, Fusheng Wang
doaj +1 more source
Nexus of Financing Constraints and Supply Chain Finance: Evidence from Listed SMEs in China
International Journal of Financial Studies, 2023 As opposed to developed markets, financing constraints are a more pressing issue among Small and Medium-Sized Enterprises (SMEs) in emerging markets. We explore the severity of financing constraints on SMEs, and examine the role of supply chain finance (SCF) in alleviating those constraints, with the focus on a large emerging market: China.
Sin-Huei Ng +3 more
openaire +2 more sources
The time-varying nature of the overreaction effect: evidence from the UK [PDF]
, 2011 Previous studies on the overreaction effect in the UK show that prior losers consistently outperform prior winners in the period 1975 to 1990. This paper extends current knowledge by assessing the above phenomenon in the UK market for the period 1987 to ...
Andrikopoulos, P. +2 more
core +2 more sources
A Jurisprudential Analysis of Initial Public Offerings through Special Purpose Acquisition Companies (SPACs) in Iran's Capital Market [PDF]
تحقیقات مالی اسلامی (پیوسته)1. Introduction and ObjectiveIn recent years, Special Purpose Acquisition Companies (SPACs) have become one of the most innovative financial mechanisms for facilitating the public listing of private companies.
Ali Amirshahi +2 more
doaj +1 more source
PLOS ONE, 2022 This paper summarizes the transmission chain of “digital finance-financing constraint-firm innovation” at the theoretical and practical levels, incorporates digital finance into the empirical analysis framework of firm innovation, selects the data of Chinese GEM(Growth Enterprise Market)-listed companies from 2011 to 2020, and matches the data of the ...
Lianying Yao, Xiaoli Yang
openaire +5 more sources
Molecular Oncology, EarlyView.ERRFI1, a neural crest (NC)‐associated gene, was upregulated in melanoma and negatively correlated with the expression of melanocytic differentiation markers and the susceptibility of melanoma cells toward BRAF inhibitors (BRAFi). Knocking down ERRFI1 significantly increased the sensitivity of melanoma cells to BRAFi.
Nina Wang +8 more
wiley +1 more source
Listed companies’ income tax planning and earnings management: Based on China’s capital market
Journal of Industrial Engineering and Management, 2015 Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting.
Nanwei Hu, Qiang Cao, Lulu Zheng
doaj +1 more source
The Sovereign-Debt Listing Puzzle [PDF]
, 2016 The claim that stock exchanges perform certification and monitoring roles in securities offerings is pervasive in the legal and financial literatures. This article tests the validity of this “bonding hypothesis” in the sovereign-bond market—one of the ...
de Fontenay, Elisabeth +2 more
core +2 more sources