Showing 1 - 10 of 806
-agent-analysis is discussed, but also a survey among German mutual fund managers is conducted to detect their trading-habits in index …
Persistent link: https://www.econbiz.de/10009433690
strategies based upon flow information lead to higher returns than the uniformed strategies, but after accounting for associated …
Persistent link: https://www.econbiz.de/10009447140
The existing audit lag literature identifies three theories for why client size may affect audit fees: (1) that larger clients have shorter audit lags because they can prepare their financial statements more quickly (the client preparation theory), (2) that larger clients have shorter lags...
Persistent link: https://www.econbiz.de/10009450216
.S. mutual fund managers apply Behavioral Finance based investment strategies, and how great the resulting success is. The … pays out for the managers of (and investors in) selective Behavioral Finance funds. Whereas also the results for the other … comes to practical implementation, and ii) the attempt of fund managers to avoid dissonance that would emerge from a …
Persistent link: https://www.econbiz.de/10009467430
The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
all audit committee members or at least one member qualified in accounting. Originality/value – This study introduces …
Persistent link: https://www.econbiz.de/10009484060
Committee in charge: Steven Matsunaga, Chairperson, Accounting;Angela Davis, Member, Accounting;David Guenther, Member …, Accounting;Jeremy Piger, Outside Member, Economics …In this dissertation I investigate whether managers alter the linguistic tone of their earnings announcements to …
Persistent link: https://www.econbiz.de/10009447395
behavior of mutual fund managers. …
Persistent link: https://www.econbiz.de/10009462772
evidence suggests the presence of agency problems in TDFs arising from investor inertia, weak incentives for fund managers to …
Persistent link: https://www.econbiz.de/10009463412
The weekend effect is described as the tendency for Monday security returns to be low (or negative) compared to other days of the week. The weekend effect may not be exploited by trading individual stocks because of transactions costs. However, the institutional characteristics of the US-based...
Persistent link: https://www.econbiz.de/10009468584