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Response to discussion of "Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements"

Olibe, Kingsley O. - In: The international journal of accounting : TIJA 51 (2016) 2, pp. 271-274

Persistent link: https://www.econbiz.de/10011513021

Managerial development in retailing : the department and the chain store, 1890 - 1940

Perkins, John D.; Meredith, David - 1996

Persistent link: https://www.econbiz.de/10004338006

The information content of annual general meetings : a price and trading volume analysis

Olibe, Kingsley O. - In: Journal of international accounting auditing & taxation 11 (2002) 1, pp. 19-37

Persistent link: https://www.econbiz.de/10001743524

The incremental information content of non-US GAAP earnings disclosures : evidence from UK firms

Olibe, Kingsley O. - In: Journal of international accounting auditing & taxation 15 (2006) 2, pp. 197-214

Persistent link: https://www.econbiz.de/10003399566

Determinants of U.S. private foreign direct investments in OPEC nations : from public and non-public policy perspectives

Olibe, Kingsley O.; Crumbley, C. Larry - In: Journal of Public Budgeting, Accounting & Financial … 9 (1997) 2, pp. 331-355

Previous research demonstrates that non-public policy variables (wage rate, raw material, GDP, GDP/capita, inverse of tax rate, and population) have significant influence in determining the flow of U.S. investment. Research has not, however, demonstrated that government accounting variables...

Persistent link: https://www.econbiz.de/10014895146

Improving corporate governance: the role of audit committee disclosures

Rezaee, Zabihollah; Olibe, Kingsley O.; Minmier, George - In: Managerial Auditing Journal 18 (2003) 6/7, pp. 530-537

An increasing number of earnings restatements along with many allegations of financial statement fraud committed by high profile companies (e.g. Enron, WorldCom, Global Crossing, Adelphia) has eroded the public confidence in corporate governance, the financial reporting process, and audit...

Persistent link: https://www.econbiz.de/10014928812

Income shifting and corporate taxation: the role of cross-border intrafirm transfers

Olibe, Kingsley O.; Rezaee, Zabihollah - In: Review of Accounting and Finance 7 (2008) February, pp. 83-101

Purpose – The purpose of this paper is to examine the cross-sectional relation between the value of cross-border intrafirm transfers (CITs) and three dependent variables: return on investment (ROI), the US effective tax rate (ETRUS), and the global effective tax rate (ETRGL) to assess the...

Persistent link: https://www.econbiz.de/10004987685

Systematic risk and international diversification: An empirical perspective

Olibe, Kingsley O.; Michello, Franklin A.; Thorne, Jerry - In: International Review of Financial Analysis 17 (2008) 4, pp. 681-698

Persistent link: https://www.econbiz.de/10005229049

Income shifting and corporate taxation: the role of cross‐border intrafirm transfers

Olibe, Kingsley O.; Rezaee, Zabihollah - In: Review of Accounting and Finance 7 (2008) 1, pp. 83-101

Purpose – The purpose of this paper is to examine the cross‐sectional relation between the value of cross‐border intrafirm transfers (CITs) and three dependent variables: return on investment (ROI), the US effective tax rate (ETRUS), and the global effective tax rate (ETRGL) to assess the...

Persistent link: https://www.econbiz.de/10014989552

The Relative Value of Non‐U.S.‐Based Annual Reports and Accounts: A Price and Trading Volume Analysis

Olibe, Kingsley O.; Cready, William M. - In: Review of Accounting and Finance 2 (2003) 3, pp. 5-27

This paper reports the results of the effects of the release, in the United Kingdom, annual reports and accounts (ARA), on security prices and trading volume of the U.K. firms. If the information reported in the annual reports and accounts (ARA) is relevant, the U.S. security market will respond...

Persistent link: https://www.econbiz.de/10014989695