Aineistot 1-10 / 30
Managerial work, importance of information and corporate profitability: evidence from Finland
The objective of this study is to analyse the influence of CEO managerial work role and broad information on the profitability of the firm. The research model is based on five hypotheses on the relationship between work ...
Profitability Ratios in the Early Stages of a Startup
(Academy of Entrepreneurial Finance, 2017-11-03)
This study develops a mathematical framework to analyze the time series of profitability ratios in the early stages of a startup. It is assumed that the expenditure of the startup grows at a steady rate and generates a ...
Research on international standards on auditing : literature synthesis and opportunities for future research
Research on International Standards on Auditing (ISAs) would greatly benefit from a research framework that categorizes the research streams related to ISAs and suggests areas for future research. This paper reviews the ...
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 ...
Financial development, government bond returns, and stability : International evidence
This paper investigates the effect of financial development on government bond returns in developed and emerging markets under different market conditions. Using a quantile regression framework for quarterly panel data ...
Assessment and Optimization of Clean Energy Equity Risks and Commodity Price Volatility Indexes : Implications for Sustainability
Although clean energy equities have emerged as a new asset class for market participants, especially environmentally concerned investors, existing and previous studies pay very little attention to how equity investors in ...
Cyclicality of bank liquidity creation
This paper investigates the cyclicality of bank liquidity creation. Since liquidity creation is a major economic function of banks, their liquidity creation behavior may amplify business cycle fluctuations. Using the ...
Does actual taxable income contain valuable information for shareholders? Evidence from Finland
(Society for Science and Education, 2017-10-25)
There is much discussion about usefulness of book-tax differences in evaluating firm performance. This study contributes to this discussion assessing the information content of estimated and actual taxable income for Finnish ...
Economic bonding, auditor safeguard and audit quality : Peer review evidence from individual auditors
(Society for Science and Education, 2018-01-20)
In this paper, we examine whether the economic bond between an individual engagement partner and client threatens auditor independence and thus audit quality. We also investigate if auditors good economic position acts as ...
How has IFRS impacted financial reporting for unlisted entities?
(Editura ASE, 2018)
This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper ...