The Influence Of Disclosure Policy On Analyst Behavior

Download The Influence Of Disclosure Policy On Analyst Behavior full books in PDF, epub, and Kindle. Read online The Influence Of Disclosure Policy On Analyst Behavior ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!

Disclosure Behavior of European Firms around the Adoption of IFRS

Author : Michael H. R. Erkens
Publisher : Springer
ISBN 13 : 3658134410
Total Pages : 175 pages
Book Rating : 4.6/5 (581 download)

DOWNLOAD NOW!

Book Synopsis Disclosure Behavior of European Firms around the Adoption of IFRS by : Michael H. R. Erkens

Download or read book Disclosure Behavior of European Firms around the Adoption of IFRS written by Michael H. R. Erkens and published by Springer. This book was released on 2016-05-12 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: Michael Erkens analyzes the determinants and consequences of information disclosure. He presents an empirical investigation of corporate risk management disclosures of nearly 400 firms from 20 European countries. The results show that countries’ institutional settings and cultural values are predominant factors why firms disclose information on their risk management practices. In another study, the author analyzes the economic consequences associated with the publication of an annual report in English by European firms from non-English speaking countries. He finds that the release of English annual reports attracts more analysts and foreign investors to the firm, and decreases information asymmetries between insiders and outsiders of the firm.

Behavioral Finance: A Novel Approach

Author : Itzhak Venezia
Publisher : World Scientific
ISBN 13 : 9811229260
Total Pages : 389 pages
Book Rating : 4.8/5 (112 download)

DOWNLOAD NOW!

Book Synopsis Behavioral Finance: A Novel Approach by : Itzhak Venezia

Download or read book Behavioral Finance: A Novel Approach written by Itzhak Venezia and published by World Scientific. This book was released on 2020-11-24 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioral Finance: A Novel Approach presents original papers exploring fresh ideas in behavioral finance. Its chapters span a wide range of topics in a distinct mix of traditional issues along with less conventional matters. This blend creates an optimal balance between chapters aiming at widening the scope of research in behavioral finance and those striving to refine the extant knowledge.Thus, along with traditional topics such as biases in pension decisions, analysts recommendation, gender differences in decisions and IPO's underpricing, the book also contains chapters on CEO and board members behavior, biased responses to regulation and regulatory reform, investors' attitudes towards corporate governance, cognitive biases in judicial decisions, the relations between behavioral finance and religion, new methods to calibrate the accuracy of forecasts, and the relations between behavioral finance and optimal contracting.Presenting original findings on a vast assortment of subjects, all in one venue, makes the book ideal as a reference book for researchers and practitioners interested in keeping up with the important developments in behavioral finance. The book could also serve as a handy guide for adapting insights from popular behavioral finance to some important underrepresented issues.

The Cost Stickiness Phenomenon

Author : Daniel Baumgarten
Publisher : Springer Science & Business Media
ISBN 13 : 383494131X
Total Pages : 124 pages
Book Rating : 4.8/5 (349 download)

DOWNLOAD NOW!

Book Synopsis The Cost Stickiness Phenomenon by : Daniel Baumgarten

Download or read book The Cost Stickiness Phenomenon written by Daniel Baumgarten and published by Springer Science & Business Media. This book was released on 2012-04-23 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts’ forecasts by means of two comprehensive empirical analyses.

Economic Effects of Transparency in International Equity Markets

Author : Mark Lang
Publisher : Now Publishers Inc
ISBN 13 : 1601984480
Total Pages : 79 pages
Book Rating : 4.6/5 (19 download)

DOWNLOAD NOW!

Book Synopsis Economic Effects of Transparency in International Equity Markets by : Mark Lang

Download or read book Economic Effects of Transparency in International Equity Markets written by Mark Lang and published by Now Publishers Inc. This book was released on 2011 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph reviews the existing accounting, finance and economics literature on the economic effects of transparency in international equity markets, considers aspects of an international setting that make it an interesting environment for investigating these effects, and suggests directions for future research

Full Disclosure

Author : Archon Fung
Publisher :
ISBN 13 : 0521699614
Total Pages : 301 pages
Book Rating : 4.5/5 (216 download)

DOWNLOAD NOW!

Book Synopsis Full Disclosure by : Archon Fung

Download or read book Full Disclosure written by Archon Fung and published by . This book was released on 2007 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher description

Advances in Quantitative Analysis of Finance and Accounting

Author : Cheng-Few Lee
Publisher : World Scientific
ISBN 13 : 9812565450
Total Pages : 235 pages
Book Rating : 4.8/5 (125 download)

DOWNLOAD NOW!

Book Synopsis Advances in Quantitative Analysis of Finance and Accounting by : Cheng-Few Lee

Download or read book Advances in Quantitative Analysis of Finance and Accounting written by Cheng-Few Lee and published by World Scientific. This book was released on 2004 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation. Advances in Quantitative Analysis of Finance and Accounting is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.The papers in this volume cover a wide range of topics including default risk premiums, multi-period contracts, stock market, impact of earnings change on stock price, bank regulation, dividend effect of closed-end mutual funds, income smoothing, and inflation accounting.

The Routledge Companion to Accounting, Reporting and Regulation

Author : Carien van Mourik
Publisher : Routledge
ISBN 13 : 1136243496
Total Pages : 495 pages
Book Rating : 4.1/5 (362 download)

DOWNLOAD NOW!

Book Synopsis The Routledge Companion to Accounting, Reporting and Regulation by : Carien van Mourik

Download or read book The Routledge Companion to Accounting, Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

International Perspectives on Accounting and Corporate Behavior

Author : Kunio Ito
Publisher : Springer
ISBN 13 : 4431547924
Total Pages : 337 pages
Book Rating : 4.4/5 (315 download)

DOWNLOAD NOW!

Book Synopsis International Perspectives on Accounting and Corporate Behavior by : Kunio Ito

Download or read book International Perspectives on Accounting and Corporate Behavior written by Kunio Ito and published by Springer. This book was released on 2014-07-08 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.

Business Sustainability, Corporate Governance, and Organizational Ethics

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 1119601460
Total Pages : 985 pages
Book Rating : 4.1/5 (196 download)

DOWNLOAD NOW!

Book Synopsis Business Sustainability, Corporate Governance, and Organizational Ethics by : Zabihollah Rezaee

Download or read book Business Sustainability, Corporate Governance, and Organizational Ethics written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-11-06 with total page 985 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.

Research Methods in Accounting

Author : Malcolm Smith
Publisher : SAGE
ISBN 13 : 1473909058
Total Pages : 265 pages
Book Rating : 4.4/5 (739 download)

DOWNLOAD NOW!

Book Synopsis Research Methods in Accounting by : Malcolm Smith

Download or read book Research Methods in Accounting written by Malcolm Smith and published by SAGE. This book was released on 2014-10-27 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed solely for accounting students and scholars, this easy-to-follow and engaging text will ensure that you can successfully apply the most relevant research methods to your accounting research studies. New to this updated edition: Expanded coverage on how to successfully identify your research proposal question. Additional qualitative data chapter enabling you to have a stronger understanding of qualitative methods. Real-life accountancy examples provide insight into choices made by accountants, relating your theoretical research to practical application. Further reading at the end of each chapter to further enhance and expand your knowledge.

Handbook On Business Information Systems

Author : Angappa Gunasekaran
Publisher : World Scientific
ISBN 13 : 981446953X
Total Pages : 961 pages
Book Rating : 4.8/5 (144 download)

DOWNLOAD NOW!

Book Synopsis Handbook On Business Information Systems by : Angappa Gunasekaran

Download or read book Handbook On Business Information Systems written by Angappa Gunasekaran and published by World Scientific. This book was released on 2010-04-27 with total page 961 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook covers the vast field of business information systems, focusing particularly on developing information systems to capture and integrate information technology together with the people and their businesses.Part I of the book, “Health Care Information Systems”, focuses on providing global leadership for the optimal use of health care information technology (IT). It provides knowledge about the best use of information systems for the betterment of health care services. Part II, “Business Process Information Systems”, extends the previous theory in the area of process development by recognizing that improvements in intra-organizational business processes need to be complemented by corresponding improvements in inter-organizational processes. Part III deals with “Industrial Data and Management Systems” and captures the main challenges faced by the industry, such as the changes in the operations paradigm of manufacturing and service organizations. Finally, Part IV, “Evaluation of Business Information Systems”, discusses the empirical investigation into the adoption of systems development methodologies and the security pattern of the business systems along with the mathematical models.

Environmental Accounting and Reporting

Author : Maria-Gabriella Baldarelli
Publisher : Springer
ISBN 13 : 3319509187
Total Pages : 412 pages
Book Rating : 4.3/5 (195 download)

DOWNLOAD NOW!

Book Synopsis Environmental Accounting and Reporting by : Maria-Gabriella Baldarelli

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

The Political Economy of Evaluation in Greece

Author : Panagiotis E. Petrakis
Publisher : Springer Nature
ISBN 13 : 303160721X
Total Pages : 524 pages
Book Rating : 4.0/5 (316 download)

DOWNLOAD NOW!

Book Synopsis The Political Economy of Evaluation in Greece by : Panagiotis E. Petrakis

Download or read book The Political Economy of Evaluation in Greece written by Panagiotis E. Petrakis and published by Springer Nature. This book was released on with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Impact of Securities Litigation Reform on the Disclosure of Forward-looking Information by High Technology Firms

Author : Marilyn F. Johnson
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.0/5 ( download)

DOWNLOAD NOW!

Book Synopsis The Impact of Securities Litigation Reform on the Disclosure of Forward-looking Information by High Technology Firms by : Marilyn F. Johnson

Download or read book The Impact of Securities Litigation Reform on the Disclosure of Forward-looking Information by High Technology Firms written by Marilyn F. Johnson and published by . This book was released on 1998 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Encyclopedia of Sustainable Management

Author : Samuel Idowu
Publisher : Springer Nature
ISBN 13 : 303125984X
Total Pages : 4043 pages
Book Rating : 4.0/5 (312 download)

DOWNLOAD NOW!

Book Synopsis Encyclopedia of Sustainable Management by : Samuel Idowu

Download or read book Encyclopedia of Sustainable Management written by Samuel Idowu and published by Springer Nature. This book was released on 2023-11-21 with total page 4043 pages. Available in PDF, EPUB and Kindle. Book excerpt: This encyclopedia is the most comprehensive and up-to-date source of reference for sustainability in business and management. It covers both traditional and emerging concepts and terms and is fully international in its scope. More than 700 contributions of internationally renowned experts provide a definitive access to the knowledge in the area of sustainable and responsible management. All actors in the field will find reliable and up to date definitions and explanations of the key terms and concepts of management in this reference work. The Encyclopedia of Sustainable Management represents all aspects of management and business conduct. It takes sustainability as a management concept that gives due credit to the complexity and diverging constraints in which businesses and corporations act today, and it emphasizes and focuses approaches that help ensure that today's management decisions and actions will be the basis for tomorrow's prosperity.

International Financial Reporting Standards and New Directions in Earnings Management

Author : Oliveira, Jonas da Silva
Publisher : IGI Global
ISBN 13 : 1522578188
Total Pages : 362 pages
Book Rating : 4.5/5 (225 download)

DOWNLOAD NOW!

Book Synopsis International Financial Reporting Standards and New Directions in Earnings Management by : Oliveira, Jonas da Silva

Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

Behavioral Science & Policy: Volume 1, Issue 1

Author : Craig Fox
Publisher : Brookings Institution Press
ISBN 13 : 0815722591
Total Pages : 100 pages
Book Rating : 4.8/5 (157 download)

DOWNLOAD NOW!

Book Synopsis Behavioral Science & Policy: Volume 1, Issue 1 by : Craig Fox

Download or read book Behavioral Science & Policy: Volume 1, Issue 1 written by Craig Fox and published by Brookings Institution Press. This book was released on 2015-06-23 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: The success of nearly all public- and private- sector policies hinges on the behavior of individuals, groups, and organizations. Today, such behaviors are better understood than ever, thanks to a growing body of practical behavioral science research. However, policymakers often are unaware of behavioral science findings that may help them craft and execute more effective and efficient policies. The pages of this new journal will become a meeting ground: a place where scientists and non-scientists can encounter clearly described behavioral research that can be put into action. By design, the scope of BSP is broad, with topics spanning health care, financial decisionmaking, energy and the environment, education and culture, justice and ethics, and work place practices. Contributions will be made by researchers with expertise in psychology, sociology, law, behavioral economics, organization science, decision science, and marketing. The first issue includes articles that challenge assumptions that many people have about behavioral policy interventions. This includes the assumption that intuitions are a valid indication of policy effectiveness, the assumption that large effects require large interventions, the assumption that pre-selecting defaults is more coercive than forcing citizens to make a choice, and the assumption that the effectiveness of behavioral “nudges” requires that people not be informed about them. The journal is a key offering of the Behavioral Science & Policy Association in partnership with the Brookings Institution. The mission of BSPA is to foster dialog between social scientists, policymakers, and other practitioners in order to promote the application of rigorous empirical behavioral science in ways that serve the public interest. BSPA does not advance a particular agenda or political perspective. The first issue’s contents follow.