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The role of industry classification in estimating discretionary accruals
Hrazdil, Karel; Scott, Thomas - In: Review of Quantitative Finance and Accounting 40 (2013) 1, pp. 15-39
This study compares the properties of the Global Industry Classification Standard (GICS) with three alternatives: Standard Industrial Classification, North American Industry Classification System, and Fama–French classification. First, we demonstrate that GICS results in more reliable industry...
Persistent link: https://www.econbiz.de/10010989617
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The role of industry classification in estimating discretionary accruals
Hrazdil, Karel; Scott, Thomas - In: Review of quantitative finance and accounting 40 (2012) 1, pp. 15-39
Persistent link: https://www.econbiz.de/10010062576
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S&P 500 Index Revisited: Do Index Inclusion Announcements Convey Information about Firms' Future Performance?
Hrazdil, Karel; Scott, Thomas - In: Quarterly journal of finance & accounting : QJFA 48 (2009) 4, pp. 79-79
Persistent link: https://www.econbiz.de/10008437438
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The role of industry classification in estimating discretionary accruals
Hrazdil, Karel; Scott, Thomas - In: Review of quantitative finance and accounting 40 (2013) 1, pp. 15-39
Persistent link: https://www.econbiz.de/10009699505
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Is Voluntary International Integrated Reporting Framework Adoption a Step on the Sustainability Road, and Does Adoption Matter to Capital Markets?
Hsiao, Pei‐Chi Kelly; de Villiers, Charl; Scott, Thomas - 2021
Purpose – To examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.Design/methodology/approach – Analysis of a matched global sample of listed firms that voluntarily adopt the IIRF (IIRF...
Persistent link: https://www.econbiz.de/10013249404
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S&P 500 index inclusion announcements: does the S&P committee tell us something new?
Hrazdil, Karel - In: Managerial finance 36 (2010) 5, pp. 368-393
Persistent link: https://www.econbiz.de/10003987898
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How does market competition affect shareholder voting? Evidence from branching deregulation in the U.S. banking market
Hrazdil, Karel; Kim, Jeong-Bon; Tong, Lijing; Zhang, Min - In: Journal of Risk and Financial Management 15 (2022) 9, pp. 1-23
Exploiting interstate branching deregulations during 1994-2005 as exogenous shocks to banking market competition, we examine the impact of increased market competition on shareholder voting in the U.S. banking industry. Voting is one of the primary mechanisms through which shareholders...
Persistent link: https://www.econbiz.de/10014332587