Results 61 to 70 of about 13,797,932 (205)
The Speed of Corporate Cash Adjustment: Evidence From Labor Protection Laws
Financial Review, EarlyView.ABSTRACT This study examines how labor protection affects the dynamics of corporate cash policy. Using the staggered adoption of U.S. state‐level wrongful discharge laws, we find that stronger labor protection reduces the speed of cash adjustment by 16.7%.
Rongbing Xiao +3 more
wiley +1 more source
Copernican Journal of Finance & Accounting, 2014 The paper aims at investigating the impact of IFRS on the value relevance of fundamental accounting data announced by banks listed on the Warsaw Stock Exchange over the period 1998–2012.
Piotr Bolibok
doaj +3 more sources
CEO Self‐Regulation and the Cost of Equity Capital
Financial Review, EarlyView.ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
wiley +1 more source
, 2016 Penelitian ini bertujuan untuk menganalisis akurasi model Ohlson dalam memprediksi kebangkrutan. Data yang digunakan berupa laporan keuangan tahunan yang diterbitkan oleh perusahaan pada website Bursa Efek Indonesia.
Sembiring, Etti Ernita
core +1 more source
The Declining Value Relevance of Accounting Measures: Evidence from the Amman Stock Exchange (2010–2019) [PDF]
International Journal of Industrial Engineering and Production ResearchThe value relevance of financial accounting information remains pivotal, particularly in emerging markets such as Jordan, where investor confidence and market mechanisms continue to evolve.
Osama Khader
doaj
Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China
International Journal of Auditing, EarlyView.ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley +1 more source
International Journal of Financial Services Management, 2012 Ohlson (1995) and Feltham and Ohlson (1995) provide a consistent framework for the valuation of accounting numbers, the latter capturing different properties of operating and financial assets. We test the empirical validity of these valuation models for the telecommunications sector of the British equity market using panel data techniques.
openaire +1 more source
The Ohlson Model of Evaluation of Companies:Tutorial for Use [PDF]
The article analyzes the structuring and applicability of the Ohlson Model (OM). The methodology used considered: (i) exploratory research as to the objectives of the study; (ii) bibliographical research as to the procedures applied; and (iii ...
César Medeiros Cupertino +1 more
core
Cogent Business & Management, 2019 In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can ...
Ndubuisi Odoemelam +2 more
doaj +1 more source
Why do firms strategically delay payments of corporate loans?
Journal of Financial Research, EarlyView.Abstract Firms may prefer to delay some loan payments while continuing to service others because of lender and loan characteristics. I explore the impact of bank‐level and bank‐firm‐level indicators on the strategic delay behaviors of nonfinancial corporations. Three factors play a key role in their strategic delay decisions.
Ahmet Deryol
wiley +1 more source