Showing 1 - 10 of 19
In the UK, SSAP 13 requires that firms immediately expense most of their R&D expenditures. The reported earnings of high-R&D expenditure firms are therefore likely to convey less value-relevant information to investors than those of less research-intensive firms. Using a sample of firms from the...
Persistent link: https://www.econbiz.de/10005546417
Based on several research studies and in particular the theoretical study of Prakash et al. (1997), it is known that the variance as well as the skewness of the probability distribution of rates of return increases if the investors-investment interval increases. In the present study, using the...
Persistent link: https://www.econbiz.de/10005485172
Based on several research studies and in particular the theoretical study of Prakash et al. (1997), it is known that the variance as well as the skewness of the probability distribution of rates of return increases if the investors' investment interval increases. In the present study, using the...
Persistent link: https://www.econbiz.de/10005637790
Persistent link: https://www.econbiz.de/10008518810
Persistent link: https://www.econbiz.de/10005123375
Persistent link: https://www.econbiz.de/10005194852
Persistent link: https://www.econbiz.de/10011550889
Persistent link: https://www.econbiz.de/10012196830
Persistent link: https://www.econbiz.de/10013484655
As the socialist system in China embraces the market economy, it has created many conflicts of interests and collusion between firms and different layers of governments. The central government in China sets regulations to ensure the quality of firms listed in the capital market, while local...
Persistent link: https://www.econbiz.de/10005546168