The financial report has been prepared on the basis of historical cost except for the revaluation of certain non-financial assets and financial instruments. Cost is based on the fair values of the consideration given in exchange for assets. All amounts are presented in Australian dollars, unless ...
The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006–2018. We employed a set of statistical methods that were derived from ot...
Reviewing a client’s portfolio is certainly a key reason to conduct a financial review. The review leads to a discussion of how the client is doing compared to theirfinancial plan, and how they are progressing towards their various goals, such as saving for retirement and college. However, i...
Results: Using Exponential Smoothing or (1,0,0) ARIMA models, we found no evidence that effective forecasts of these five market measures can be derived from such forecasting models. Conclusion/Recommendations: The important implication is: Financial Managers should be aware that even though they ...
AAGR is used to analyze various financial metrics, including a company’s revenue, profit, and market share, economic indicators such as GDP and employment rates, and investment returns. AAGR can be calculated for any investment, but it will not include any measure of the investment's overall ...
Alibaba’s Chinese retail marketplaces had around 903 billion annual active buyers. Alibaba also holds stakes in online video company Youku Tudou and entertainment company Alibaba Pictures. Read more Annual revenue of Alibaba Group from financial year 2014 to 2024 (in million yuan) ...
The Bank facilitated digital transformation and focused on building the differentiated growth pole in the financial market business. A total of 2,407 institutions registered with its “Together We Thrive” interbank ecosystem platform, with the cumulative trading volume exceeding RMB2 trillion. The Bank...
International Journal of Financial Studies Article Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies Fahd Alduais * , Nashat Ali Almasria , Abeer Samara and Ali Masadeh Department of Accounting, Philadelphia University, Jarash Road...
The past two years have been the best for banking since before the global financial crisis (GFC) of 2007–09, with healthy profitability, capital, and liquidity. But even though banking is the single largest profit-generating sector in the world, the market is skeptical of long-term value ...
Illegal insider trading is a problem that involves most of financial markets. Unusual abnormal returns as well as increased trading volumes observed ahead o price sensitive information can be signals of this type of market abuse behavior. In this paper, I study the occurrence of insider trading on...