Multinationality--Earnings, Efficiency, and Market Considerations

Multinationality--Earnings, Efficiency, and Market Considerations PDF Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
ISBN: 031300482X
Category : Business & Economics
Languages : en
Pages : 289

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Book Description
The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.

Multinationality--Earnings, Efficiency, and Market Considerations

Multinationality--Earnings, Efficiency, and Market Considerations PDF Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
ISBN: 031300482X
Category : Business & Economics
Languages : en
Pages : 289

Get Book Here

Book Description
The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.

Share Repurchases

Share Repurchases PDF Author: Theo Vermaelen
Publisher: Now Publishers Inc
ISBN: 1933019166
Category : Business & Economics
Languages : en
Pages : 117

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Book Description
This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment.

International Perspectives on Accounting and Corporate Behavior

International Perspectives on Accounting and Corporate Behavior PDF Author: Kunio Ito
Publisher: Springer
ISBN: 4431547924
Category : Business & Economics
Languages : en
Pages : 337

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Book Description
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.

Japan: Financial Sector Assessment Program-Technical Note on Systemic Risk Analysis and Stress Testing;

Japan: Financial Sector Assessment Program-Technical Note on Systemic Risk Analysis and Stress Testing; PDF Author: International Monetary Fund. Monetary and Capital Markets Department
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 190

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Book Description
The Japanese financial system has remained resilient through a series of shocks including the COVID-19 pandemic. Japan’s large and globally well-integrated financial system withstood the pandemic shock, aided by strong capital and liquidity buffers and extensive policy support. Credit provision to the private sector has remained robust since the pandemic, supporting a steady economic recovery.

Financial Accounting in an Economic Context

Financial Accounting in an Economic Context PDF Author: Jamie Pratt
Publisher: John Wiley & Sons
ISBN: 0470635290
Category : Business & Economics
Languages : en
Pages : 849

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Book Description
Grounded in financial statements, Financial Accounting allows accountants to see not only the impact of financial transactions in financial statements, but also the impact of transactions on overall business decisions. The eighth edition offers new elements designed to sharpen Pratt’s economic decision-making foundation with a more timely, real-world focus. Up-to-date, expanded, and detailed IFRS coverage is now included. The SEC 2014 roadmap is explored in all chapters. Comprehensive coverage of real-world financial crisis issues is presented. Accountants will also find more discussions on the increasing role of management’s assessment of internal controls over financial reporting.

Earnings Management

Earnings Management PDF Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587

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Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Income Distribution and Economic Growth of Japan Under the Deflationary Economy

Income Distribution and Economic Growth of Japan Under the Deflationary Economy PDF Author: Osamu Nakamura
Publisher: World Scientific
ISBN: 981443616X
Category : Business & Economics
Languages : en
Pages : 270

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Book Description
This book examines the causes of the Japanese deflationary economy, characterized as a structural deflation, and discusses how to alleviate the prolonged slowdown in order to restore Japan to a trajectory of high economic growth, with a special focus on the function of income distribution.

Statistical Reference Index

Statistical Reference Index PDF Author:
Publisher:
ISBN:
Category : Statistics
Languages : en
Pages : 1104

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Book Description


Ibss: Economics: 1995

Ibss: Economics: 1995 PDF Author: Compiled by the British Library of Political and Economic Science at the London School of Economics
Publisher: Psychology Press
ISBN: 9780415152150
Category : Business & Economics
Languages : en
Pages : 680

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Book Description
The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institutions whose work requires access to up-to-date and comprehensive knowledge of the social sciences.

Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 572

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Book Description