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Accounting perspectives : a journal of The Canadian Academic Accounting Association

Canadian Academic Accounting Association - Oxford : Wiley-Blackwell; -2009: Toronto, Ont. : CAAA - 6.2007 -

Persistent link: https://www.econbiz.de/10003869855

Contemporary accounting research : the journal of the Canadian Academic Accounting Association

Canadian Academic Accounting Association - Malden, MA : Wiley Periodicals, Inc; -2009: …; … - 1.1984 -

Persistent link: https://www.econbiz.de/10001637452

Accounting quality and debt concentration : evidence from internal control weakness disclosures

Li, Ningzhong; Lou, Yun; Otto, Clemens A.; Moerman, … - 2014

We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms … strong link between debt concentration and creditors' coordination costs and the importance of accounting quality in reducing … these costs, we hypothesize that firms with higher accounting quality have less concentrated debt structures. Measuring …

Persistent link: https://www.econbiz.de/10010502053

Rentabilité des banques : Notes méthodologiques par pays Edition 2000

2000

Les statistiques de l’OCDE sur les banques, publiées chaque année sous le titre Rentabilité des banques : Comptes des banques, fournissent un instrument sans équivalent pour analyser l’évolution de la rentabilité des banques dans les pays membres de l'OCDE. Les notes méthodologiques...

Persistent link: https://www.econbiz.de/10012440631

Do managers overreact to salient risks? : evidence from hurricane strikes

Dessaint, Olivier; Matray, Adrien - 2013

We study how managers respond to hurricane events when their firms are located in the neighborhood of the disaster area …. We find that the sudden shock to the perceived liquidity risk leads managers to increase corporate cash holdings and to …

Persistent link: https://www.econbiz.de/10010391950

Eléments-clés d'un Leveraged Management Buy-Out (LMBO) : un facteur de croissance et de profitabilité

Werra, Alex de - In: Der Schweizer Treuhänder : Monatsschrift für … 77 (2003) 11, pp. 981-988

Persistent link: https://www.econbiz.de/10001854313

Le secteur public au XXIème siècle : repenser le leadership

2001

A l'heure de la mondialisation, de la décentralisation et des économies fondées sur le savoir, les gouvernements doivent aujourd'hui repenser le rôle des dirigeants dans le secteur public pour faire face aux nouveaux défis. En effet, cet environnement impose aux dirigeants de la fonction...

Persistent link: https://www.econbiz.de/10012440722

A theoretical and empirical comparison of systemic risk measures

Benoit, Sylvain; Colletaz, Gilbert; Hurlin, Christophe; … - 2013

We derive several popular systemic risk measures in a common framework and show that they can be expressed as transformations of market risk measures (e.g., beta). We also derive conditions under which the different measures lead to similar rankings of systemically important financial...

Persistent link: https://www.econbiz.de/10010497204

Toxic arbitrage

Foucault, Thierry; Kozhan, Roman; Tham, Wing Wah - 2015

Short lived arbitrage opportunities arise when prices adjust with a lag to new information. They are toxic because they expose dealers to the risk of trading at stale quotes. Hence, theory implies that more frequent toxic arbitrage opportunities and a faster arbitrageurs' response to these...

Persistent link: https://www.econbiz.de/10010499534

Unbanked households : evidence of supply-side factors

Célérier, Claire; Matray, Adrien - 2014

This paper studies the impact of financial inclusion on wealth accumulation. Exploiting the US interstate branching deregulation between 1994 and 2005, we find that an exogenous expansion of bank branches increases low-income household financial inclusion. We then show that financial inclusion...

Persistent link: https://www.econbiz.de/10010499774