Similar Search Results

Regulation and Political Costs in the Oil and Gas Industry: An Investigation of Discretion in Reporting Earnings and Oil and Gas Reserves Estimates

Kurdi, Ammr - 2010

discretionary accruals (total and current discretionary accruals), and a measure of discretionary depreciation, depletion, and … earnings through increasing the annual depletion expense. Results suggest that both oil and gas refining and producing firms …, depletion, and amortization expense during periods of high oil prices. …

Persistent link: https://www.econbiz.de/10009475002

Term structures of asset prices and returns

Backus, David; Boyarchenko, Nina; Chernov, Mikhail - 2016

We explore the term structures of claims to a variety of cash flows: U.S. government bonds (claims to dollars), foreign government bonds (claims to foreign currency), inflation-adjusted bonds (claims to the price index), and equity (claims to future equity indexes or dividends). Average term...

Persistent link: https://www.econbiz.de/10011457568

Does political risk affect the efficiency of the exchange-traded fund market? : entropy-based analysis before and after the 2025 U.S. presidential inauguration

Olbryś, Joanna - In: Risks : open access journal 13 (2025) 7, pp. 1-18

whole sample period is not long (six months), to estimate market efficiency, modified Shannon entropy based on symbolic … research hypothesis states that the U.S. ETF market's informational efficiency, as measured by entropy, substantially decreased …

Persistent link: https://www.econbiz.de/10015437046