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Firm failure processes and components of failure risk : an analysis of European bankrupt firms
This paper aims to extract firm failure processes (FFPs) by using failure risk and rank the importance of failure risk contributors for different stages of FFPs. The dataset is composed of 1234 bankrupt firms from different ...
Corporate environmental reporting practices in Finland : a review and agenda for future research
(Virtus Interpress, 2018-05-29)
The research in the area of corporate environmental accounting and reporting in the context of Finland is scarce. This paper outlines the studies conducted to date on Finnish firms’ environmental reporting practices with ...
Crash fears and stock market effects : evidence from web searches and printed news articles
(Taylor & Francis, 2019-08-20)
The authors studied the complex relationship between information supply and demand using newspaper articles and web searches that reflect investors’ crash fears. They report that more web searches lead to more news, whereas ...
Does audit report information improve financial distress prediction over Altman's traditional Z‐Score model?
(John Wiley & Sons Ltd, 2019-09-19)
We analyze empirically the usefulness of combining accounting and auditing data in order to predict corporate financial distress. Concretely, we examine whether audit report information incrementally predicts distress over ...
Legitimointistrategioiden käyttö kuntien ympäristöraportoinnissa
(Hallinnon tutkimuksen seura, 2019)
This paper focuses on the legitimation strat egies used in the environmental reports of the five biggest towns in Finland. The data consist of environmental reports published by Helsinki, Tampere, Espoo, Vantaa and Oulu. ...
Financial Reporting : Long-Term Change of Financial Ratios
(Scientific Research Publishing, 2018-09-04)
Financial ratios are constructed mathematically as a ratio of numerator and denominator taken from financial statements (income statement or balance sheet). They are useful indicators of financial performance of a firm. ...
Cointegration and nonlinear causality among ethanol-related prices : evidence from Brazil
The objective of this study was to investigate the causal relationships among crude oil, ethanol and sugar prices in the context of Brazil. In doing so, we consider the application of ARDL bound tests to examine whether ...
Fundamental indexation for developed, emerging, and frontier government bond markets
(Palgrave Macmillan, 2017-03-22)
We examine the risk and return characteristics of fundamental weighting schemes for developed, emerging, and frontier government bond markets; and compare these to market capitalization weighted indexes. We document positive ...
Revisiting the intellectual capital research landscape – a systematic literature review
The objective of this systematic literature review (SLR) is to provide insights on intellectual capital (IC) research models in terms of their preference for a single IC element or multiple IC elements, as well as how this ...
Does state ownership of banks matter?
(SAGE Publications, 2018-06-11)
This article examines the effects of state ownership and government interventions on lending behaviour and capitalisation of banks over the period 2005–2011. Using data from the highly state-influenced Russian banking ...