A typical IPO firm lacks adequate financial statement data, mainly because of weak reporting requirements before listing in a financial market. Therefore, the information available to the public around the issue date is restricted to that provided in IPO firms’ financial statements, leading to inform...
Sustainable development (SD) strives to protect the environment and promote an inclusive prosperity. However, achieving this partly rests on the effectiveness of financial development (FD) among other factors. On the one hand, FD fosters eco-friendly investment, financial inclusion and economic growth...
We provide empirical support across eight studies (sample size N = 1,029,900) from the United States, Australia and rural Uganda, through correlational and experimental data, as well as an instrumental variable analysis. On average across our studies, a 1 s.d. increase in economic ...
An empirical estimation of the degree of operating leverage using quarterly financial statement date 喜欢 0 阅读量: 8 作者:桜井,久勝,小野,慎一郎 摘要: An empirical estimation of the degree of operating leverage using quarterly financial statement date 桜井 久勝 , 小野 慎一郎 Accounting 180(4)...
information is to capitalize financing expenses by adding into accounts receivable, inventory, next year's expenses, associates, plant, property and equipment, intangible assets, and/or continuing investments instead of recording financing expenses as current period expenses on the income statement. In...
(e.g., net profit margin, return on equity) on profitability forecasting can be examined. How the use of multiple indicators affects forecasting accuracy can be investigated. Expanding Existing Data Sets: Evaluating different time periods or a larger sample of firms beyond the data set used in ...
Statement of the Chairman of the Board of Governors of the Federal Reserve System at a Hearing Conducted by the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia of the Committee on Homeland Security and Governmental Affairs; Board of Governors ...
The selection of banks and the sample period were based on the availability of the data. Annual financial data were obtained from the Bloomberg online database terminal, while the country risk data for African countries were obtained from Countryrisk.io. The bank stability and bank-specific ...
In the past, the measurement of financial performance mostly used financial statement indicators, such as Tobin’s Q, return on equity, or return on assets [28,29]. However, past research found inconsistent conclusions between environmental activities and financial performance. Tan et al. [30] ...
Consistent with the results from the full sample, both male and female participants exhibit responsiveness to returns on alternative investment instruments, matching contributions, and returns on IPS funds. However, the relatively higher estimated coefficients for all dependent variables for males compared ...