Selaus Yksikön / Tiedekunnan mukaanArtikkelitLaskentatoimen ja rahoituksen yksikkö
Aineistot 1-20 / 298
-
A finite-time singularity in the dynamics of the US equity market: Will the US equity market eventually collapse?
(Elsevier, 12.07.2023)
articleFitting Dow Jones 30 index data for the 1790–1999 period into a log-periodic power-law singularity (LPPLS) model, the seminal paper by Johansen and Sornette (2001) was the first to show that the US equity growth rate is ... -
A Fractal and Comparative View of the Memory of Bitcoin and S&P 500 Returns
(Elsevier, 23.06.2023)
articleThe majority of previous studies used autocorrelation-based methodologies to explore the dependency structure for Bitcoin, but this paper follows Benoit Mandelbrot in taking a fractal point of view. This perspective showed ... -
A Fractal View on Losses Attributable to Scams in the Market for Initial Coin Offerings
(MDPI, 05.12.2022)
articleAnalogous to traditional Initial Public Offerings (IPO), Initial Coin Offerings (ICOs) represent an emerging channel through which firms can access external funding using the new evolving digital financial market for tokens. ... -
A multifractal model of asset (in)variances
(Elsevier, 21.04.2023)
articleThis study extends Mandelbrot’s (2008) multifractal model of asset returns to model realized variances across different time frequencies. In a comparative manner, various degrees of time deformations are explored for ... -
A new approach to identifying high-tech manufacturing SMEs with sustainable technological development : Empirical evidence
(Elsevier, 26.05.2022)
articleIndustry 4.0 has already become part of the world's largest manufacturers and is beginning to influencing small and medium-sized enterprises (SMEs) through the supply chain. High-tech industries, such as pharmaceuticals, ... -
A Race for Long Horizon Bankruptcy Prediction
(Taylor & Francis, 27.02.2020)
articleThis study compares the accuracy and efficiency of five different estimation methods for predicting financial distress of small and medium-sized enterprises. We apply different methods for a large set of financial and ... -
A review of the limitations of financial failure prediction research
(Universidad de Murcia, 01.07.2023)
articleThe objective of this paper is to critically evaluate the main weaknesses associated with the limitations of financial failure prediction research studies. For more than 80 years, researchers have unsuccessfully studied ... -
Accounting for intangibles and intellectual capital : a literature review from 2000 to 2020
(WileyAccounting and Finance Association of Australia and New Zealand, 22.01.2021)
articleThis article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing on articles published in the top 20 accounting journals between 2000 and 2020. We find that North ... -
Accounting for intangibles: a critical review
(Emerald, 08.02.2024)
articlePurpose In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments ... -
Accounting in Identity Regulation : Producing the Appropriate Worker
(Taylor & Francis, 17.11.2021)
articleIt is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising ... -
Acquisition determinants of energy SPACs : Reflecting a closed group?
(Elsevier, 16.05.2023)
articleSpecial Purpose Acquisition Companies (SPAC) as acquisition funders are now under investors scrutiny due to challenging market dynamics and pressure from regulators. Given the sustainability-related importance of energy ... -
Advancing COP26 climate goals : Leveraging energy innovation, governance readiness, and socio-economic factors for enhanced climate resilience and sustainability
(Elsevier, 16.11.2023)
articleClimate change adaptation and mitigation remain critical to achieving sustainable development while reducing climate vulnerability, particularly among climate-exposed and sensitive regions. Yet, achieving a balance between ... -
Age, gender, and risk-taking : Evidence from the S&P 1500 executives and market-based measures of firm risk
(Wiley, 10 / 2021)
articleThis paper contributes to the literature by examining whether the age and gender of the firm's top executives influence market-based measures of firm risk. Using data on the S&P 1500 firms, we document that chief executive ... -
An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements
(Emerald, 31.05.2023)
articlePurpose The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board ... -
An environmental assessment of the impacts of corruption, foreign investment inflow and trade liberalization in the rapidly emerging Malaysian Economy
(Springer, 29.07.2023)
articleIn the wake of various catastrophic consequences of climate change, Malaysia, a rapidly developing economy, is also inevitably experiencing environmental degradation that merits prompt and serious attention from policymakers ... -
An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland
(Routledge, Taylor & Francis Group, 19.09.2021)
articleThis study examines how interest groups have reacted to the suggested increase in the audit exemption thresholds in Finland. The results suggest that the lobbying opponents objected to the increase because of the benefits ... -
An examination of comment letters on suggested Part 10 : audits of groups' financial statements in the proposed ISA for less complex entities
(Emerald, 07.11.2023)
articlePurpose The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight into the overall picture of the CLs ... -
Analysing governance‐led infrastructural development nexus in sub‐Saharan Africa : Does the moderating role of institutional quality matter?
(John Wiley & Sons, 01.02.2024)
articleGovernments engage in infrastructural developments across the globe, and the level of success often colligates with institutional quality levels. However, despite the presence of governance, the lack of well-developed ... -
Analysing the co-benefit of environmental tax amidst clean energy development in Europe's largest agrarian economies
(Elsevier, 23.11.2022)
articleThe increasing human activities amidst competition for resources across the globe has made environmental challenges an ongoing classic problem, thus prompting policymakers to continually seek effective solution while ... -
Another look at value and momentum : volatility spillovers
(Springer, 08.04.2020)
articleThis paper examines volatility interdependencies between value and momentum returns. Using U.S. data over the period 1926–2015, we document persistent periods of low and high volatility spillovers between value and momentum ...
