Hae

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 ...

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 ...

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 ...

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 ...

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 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. ...

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 ...

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 ...

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 ...

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 ...