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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research

Leuz, Christian - 2018

Persistent link: https://www.econbiz.de/10011859668

Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research

Leuz, Christian - 2018

The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial … regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …

Persistent link: https://www.econbiz.de/10011932398

An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals

Ibrahim, Salma Samir - 2005

This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown the prevalence of measurement error in all models used to estimate discretionary accruals (Healy (1985), DeAngelo (1986), Jones (1991)...

Persistent link: https://www.econbiz.de/10009450581

ESSAYS ON NEWS AND ASSET PRICES

Sinha, Nitish Ranjan - 2010

The first essay examines news and the cross section of returns. Using a sentiment score provided by Thomson Reuters to measure the tone of news articles, this paper examines monthly portfolio returns constructed from information about past news articles. The sentiment score is obtained from the...

Persistent link: https://www.econbiz.de/10009450776

Furthering the role of corporate finance in economic growth

Kamiryo, Hideyuki - 2004

My research question is: Why do countries with similar rates of saving differ in economic growth? My thesis addresses this question by formulating an endogenous growth model using the Cobb-Douglas production function. My model disaggregates the rate of saving into the retention ratio and the...

Persistent link: https://www.econbiz.de/10009431019

Investor Relations and ESG Reporting in a Regulatory Perspective : A Practical Guide for Financial Market Participants

Lykkesfeldt, Poul; Kjaergaard, Laurits Louis - 2022

-- Chapter 2.4: The sell-side/equity analysts, brokers and corporate access -- Chapter 2.5: Corporate finance advisers -- Chapter … leadership -- Chapter 6.3 Institutional investors are embracing ESG strategies -- Chapter 6.4 Consideration sustainable finance …, highly recommended.” —Michael Bjergby, Senior Vice President, Head of Group Finance, ISS A/S; Former Head of Investor …