Results 51 to 60 of about 13,797,932 (205)

Análisis de riesgo financiero en el sector de fabricación de otros productos minerales no metálicos del Ecuador

Revista Economía y Política, 2020
En la presente investigación se analiza el riesgo financiero (insolvencia, liquidez y de mercado), en el sector de la fabricación de otros productos minerales no metálicos en el periodo 2007 – 2017. Con la aplicación de metodologías como Ohlson y Altman,
Alexander Javier Vaca Siguenza, Iván Orellana Osorio   +1 more
doaj   +1 more source

A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange [PDF]

Management Science Letters, 2013
This paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE).
Fatemeh Khaksarian
doaj   +1 more source

Valuation of Intangible Expenditures: Revisiting Bublitz and Ettredge (1989)

Abacus, EarlyView.
An extensive body of accounting research documents the difficulty of measuring the value of intangibles and the issues surrounding recording them in company financial statements. Early studies examined advertising and research and development (R&D) expenditures when companies began reporting them in their financials in 1972.
Matthew M. Wieland, Stewart Jones
wiley   +1 more source

Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria

Finance, Accounting and Business Analysis
Purpose: This study examines the value relevance of fair value accounting (FVA) in Nigerian consumer goods firms and explores the moderating effect of audit committee attributes on the Value relevance.
Kabiru Isa Dandago, Modibbo Abubakar
doaj   +1 more source

Proposals of probability measuressuitable for acconting data based bankruptcy models

Trendy v podnikání, 2018
Financial distress and bankruptcy modeling represents large and important field of economic research topics. This paper concerns with general structure of score oriented models in form of linear or affine forms built upon data available from standard ...
Ladislav Lukáš
doaj   +1 more source

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

Abacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source

Beyond profit maximization: The effect of cooperative governance on insolvency risk in the Brazilian supplementary healthcare industry

Annals of Public and Cooperative Economics, EarlyView.
Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino, Arthur Gomes Nery, Rodrigo Lima Rangel   +2 more
wiley   +1 more source

La Investigación sobre la Capacidad Predictiva de la Información Financiera: Revisión Crítica y Perspectivas de Futuro

Revista de Contabilidad: Spanish Accounting Review, 2002
En el presente trabajo se ofrece una revisión crítica de una de las áreas más importantes dentro de la investigación centrada en los mercados de capitales, cual es la relativa a la utilidad de la información financiera para la predicción de los ...
Carmelo Reverte Maya
doaj  

Residual Income Valuation and Stock Returns: Evidence From a Value‐to‐Price Investment Strategy*

Financial Review, EarlyView.
ABSTRACT This paper contributes to the accounting and asset pricing anomalies literature by investigating the performance of value‐to‐price (V/P) strategies, and the relationship between V/P ratio and various risk proxies. If the V/P ratio successfully predicts future returns at stock level, we hypothesize that portfolios based on the V/P ratio ...
Ahmad Haboub, Aris Kartsaklas, Vasilis Sarafidis   +2 more
wiley   +1 more source

Simulated firm valuation - Monte Carlo simulation applied to the Ohlson (1995) model: Case KONE Corporation [PDF]

, 2016
Objectives of the study The objective of the thesis is to study whether applying Monte Carlo simulation to the famous and ground-breaking Ohlson (1995) model generates accurate and plausible market values of equity capital in relation to the actual ...
Riikonen, Sampo
core   +1 more source