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Real effects of PCAOB international inspections

Shroff, Nemit - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 399-433

Persistent link: https://www.econbiz.de/10012320425

Rückstellungen im Braunkohlenbergbau : Auswirkungen der Verpflichtung zur Wiedernutzbarmachung der Oberfläche nach BBergG

Bergs, Stefan - 2006

Persistent link: https://www.econbiz.de/10004921025

Fair value accounting in banking - issues in convergence to IFRS

Swamy, Vighneswara; Vijayalakshmi - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 270-280

This paper intends to analyse and elucidate the impact of fair value accounting on the banking industry in general and Indian banking in particular in the light of the move towards convergence to international financial reporting standards across the globe. In the light of criticism against fair...

Persistent link: https://www.econbiz.de/10010670373

The effects of critical audit matter disclosure on audit effort, investor scrutiny, and investment efficiency

Chan, Derek K.; Liu, Nanqin - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 97-121

Persistent link: https://www.econbiz.de/10014289491

Generalized Modigliani-Miller Theory : Applications in Corporate Finance, Investments, Taxation and Ratings

Brusov, Petr N.; Filatova, Tatiana; Orekhova, Natali - 2022

Modigliani–Miller Theory in Investments -- Chapter 12. Investment Models with Debt Repayment at the End of the Project and Their … Application -- Chapter 13. Investment Models with Uniform Debt Repayment and Their Application -- Chapter 14. Innovative … Investment Models with Debt Repayment at the End of the Project -- Chapter 15. Investment Models with Advance Frequent Payments …

Persistent link: https://www.econbiz.de/10013170813

The long-run effects of the 1930s redlining maps on children

Aaronson, Daniel; Mazumder, Bhashkar; Hartley, Daniel; … - 2022

We estimate the long-run effects of the 1930s Home Owners Loan Corporation (HOLC) redlining maps by linking children in the full count 1940 Census to 1) the universe of IRS tax data in 1974 and 1979 and 2) the long form 2000 Census. We use two identification strategies to estimate the potential...

Persistent link: https://www.econbiz.de/10013364534

Banking and Trading

Boot, Arnoud W.A.; Ratnovski, Lev - 2012

We study the effects of a bank’s engagement in trading. Traditional banking is relationship-based: not scalable, long-term oriented, with high implicit capital, and low risk (thanks to the law of large numbers). Trading is transactions-based: scalable, short-term, capital constrained, and with...

Persistent link: https://www.econbiz.de/10010326206

Mobile Technology in Training Micro Businesses: Users' Requirements and Architectural Design

Gomera, William; Oreku, George - In: International Journal of ICT Research in Africa and the … 5 (2016) 2, pp. 14-24

This paper establishes users' requirements and develops architectural design for mobile training platform between Micro Finance Institutions (MFIs) and Micro Businesses (MBs). Users' requirements and architectural design for mobile training platform will set a base for the development of...

Persistent link: https://www.econbiz.de/10012045410

Mobile Phone: A Loan Monitoring Tool for Micro Businesses

Gomera, William Clifford; Oreku, George S. - In: International Journal of ICT Research in Africa and the … 7 (2018) 2, pp. 48-66

This article describes how loan monitoring tools are integrated applications designed to help Micro Finance Institutions (MFIs) to improve efficiency and effectiveness in loan collection. The task of loan monitoring is monumental to loan officers, forcing them to travel long distances to serve a...

Persistent link: https://www.econbiz.de/10012045429

The Relationship between Small Scale Enterprises Performance and Access to Credit from Microfinance Institutions in Mount Elgon Constituency, Kenya

Kiboki, Abraham Kimtai; Sakwa, Maurice; Kiriago, Aloys … - In: International Journal of Academic Research in Business … 4 (2014) 9, pp. 507-518

The purpose of this study was to examine the factors that affect access to credit by SSE s in Mt. Elgon District. The study addressed four objectives namely; establish the relationship between owner/manager characteristics, business characteristics, SSE performance and belonging to a social...

Persistent link: https://www.econbiz.de/10011084903