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The Value Relevance and Reliability of Brand Assets Recognized by UK Firms

Kallapur, Sanjay; Kwan, Sabrina - 2001

We examine the value relevance and reliability of brand assets recognized by 33 UK firms, and the stock price reaction to the announcement of brand capitalization. We find that brand assets are value relevant, i.e., associated with market values. However, the market capitalization rates of...

Persistent link: https://www.econbiz.de/10009430686

Investigating the relationship between market values and accounting numbers for 30 selected Australian listed companies

Clout, Victoria Jane - 2007

In capital market research (CMR) studies of the value relevance of accounting numbers are founded upon the concept that, in equilibrium, the book values are equal to or have some long-term relationship with the market value and that market returns are related to book returns.This thesis seeks to...

Persistent link: https://www.econbiz.de/10009437796

Exploring the relationship between market values and accounting numbers of firms listed in an emerging market.

Suwardi, Eko - 2004

Studies of the relationship between market values and accounting numbers have long been a part of an established theme in capital markets research (CMR). These studies have taken various forms, most being conducted on a cross sectional basis, tied closely with the assumptions of equilibrium...

Persistent link: https://www.econbiz.de/10009438234

The Declining Association Between Earnings and Returns: Diminishing Value Relevance of Earnings or Noisier Markets?

Lim, Steve; Park, Taewoo - 2011

Purpose - This paper aims to identify what drives the temporal reduction in the value relevance of earnings documented in the literature. Is it the increasing noise in stock returns over time, noise in earnings, or both?Design/methodology/approach - We develop hypotheses from the lead/lag...

Persistent link: https://www.econbiz.de/10009459073

Ex ante conservatism versus ex post conservatism und der Informationsgehalt von Forschungs- und Entwicklungsausgaben

Otto, Sandra - 2010

Aufgrund der zunehmenden strategischen Bedeutung selbst erstellter immaterieller Verm?genswerte stehen diese vermehrt im Zentrum der Forschung. W?hrend zahlreiche Studien die Wertrelevanz der Aktivierung selbst erstellter immaterieller Verm?genswerte belegen, besch?ftigen sich nur wenige Studien...

Persistent link: https://www.econbiz.de/10009482307

Economic effects of the decline in defined benefit pension funding from surpluses to deficits

Gallery, Gerry T.; Gallery, Natalie - 2006

The recent decline in funding levels of defined benefit pension plans (DBPs) has attracted the attention of regulators in Australia and other jurisdictions. In light of such scrutiny, this study provides timely empirical evidence of the economic and regulatory implications of the recent change...

Persistent link: https://www.econbiz.de/10009483421

The impact of the 2007-09 credit crunch on the funding of public sector infrastructure in the UK

Bailey, Stephen J.; Asenova, Darinka - 2009

out commercial banks and dealing with recession but also for providing better public services. This paper analyses the … affected by the impact of the credit crunch on Private Finance Initiatives (PFIs). Commercial banks are now generally only …

Persistent link: https://www.econbiz.de/10009435323

Optimal provisioning for deposit withdrawals and loan losses in the banking industry / F. Gideon

Gideon, Frednard - 2008

With the acceptance of the new Basel II banking regulation (implemented in South Africa in January 2008) the search for improved ways of modeling the most important banking activities has become very topical. Since the notion of Levy-process was introduced, it has emerged as an important tool...

Persistent link: https://www.econbiz.de/10009456022

Operational risk events in banks and practices for collecting internal loss data

Bostander, D.E. - 2007

banks the most severe operational risk losses are likely to occur (based on the Basel II seven loss event types and eight … in the form of a questionnaire to all registered banks.The second part of the research study’s objective was to assess … researcher’s experience in risk management in banks, the Basel Committee on Banking Supervision’s Sound Practices for the …

Persistent link: https://www.econbiz.de/10009457798

Expansion of banking scale and scope : don't banks know the value of focus

Boot, A.W.A.; Melbourn, T.T.; Thakor, A.V. - 1998

This paper provides an explanation for the urge of banks to merge and expand scope. We build a model where bank … not be too competitive, and could point to a benefit of merging insofar as mergers reduce competition and deepen the banks …

Persistent link: https://www.econbiz.de/10009460365