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Listed Companies

Graph Usage in Annual Reports, Evidence from Norwegian Listed Companies

Graph Usage in Annual Reports, Evidence from Norwegian Listed Companies

... 1994). Companies now commonly use images, colors and charts in their annual reports to communicate ...of companies in the western world include graphs in their annual reports ...UK listed ...

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IFRS adoption in China and its implication: the case of Chinese listed companies

IFRS adoption in China and its implication: the case of Chinese listed companies

... EU’s listed companies are no longer able to manipulate accounting numbers as before to increase false ...multinational companies within the ...was listed in Paris and New York at the same ...

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Corporate Failure Prediction of Public Listed Companies in Malaysia

Corporate Failure Prediction of Public Listed Companies in Malaysia

... public listed companies in ...of companies used in this study was selected from firms that listed on Bursa Malaysia from 2006 to ...2010. Companies selected are 25 public listed ...

13

Credit risk measurement of the listed companies in China based on KMV model

Credit risk measurement of the listed companies in China based on KMV model

... Chinese empirical studies on KMV model have been focused since 2002. Cheng and Wu (2002, sample size 15), Ye, et al (2005, sample size 22), Lu, et al (2006, sample size 5) adjust the parameters of traditional KMV models ...

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The influence of diversity on boards on profitability: an overview across Iberian listed companies

The influence of diversity on boards on profitability: an overview across Iberian listed companies

... driving companies into sustainable levels of ...Iberian listed companies listed, only supports the relationship between diversity on boards, audit firms, and performance measured by ...

7

DETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIES

DETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIES

... Hilton and Brien (2009) exploited a clinical study on Inco Ltd’s (nickel mining company) financial statement using market prices. They provided a detailed aspect on writedown discretionary decision as findings strongly ...

6

Insights into Reported Earnings per Share Compliance and Value Relevance in Portuguese Listed Companies

Insights into Reported Earnings per Share Compliance and Value Relevance in Portuguese Listed Companies

... A total of 42 Portuguese listed companies were studied across a four year period (2012-2015). A Reporting Compliance Index measured the level of compliance in reporting EPS according to IAS 33. The results ...

39

Investigating the influence of risk management on earnings volatility of the listed companies in Tehran stock exchange

Investigating the influence of risk management on earnings volatility of the listed companies in Tehran stock exchange

... management titled with "operational risk". As staffs and management implement business processes, operational risks start to emerge. The available defect in processes' esence may result in inefficieny and ...

7

Reporting Comprehensive Income – Evidence from Portuguese Listed Companies

Reporting Comprehensive Income – Evidence from Portuguese Listed Companies

... Besides giving the option for the format chosen, IAS 1 also gives freedom to the company to decide on the titles given to the statements [IAS 1 paragraph 8]. In spite of this opportunity, the Board makes clear that OCI ...

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Initial underpricing and the Lisbon Euronext-listed companies

Initial underpricing and the Lisbon Euronext-listed companies

... Lisbon-listed companies during a period (1990– 2010) that includes the effects of the current global financial ...where companies present positive ...

8

INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES" THEORETICAL FRAMEWORK

INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES" THEORETICAL FRAMEWORK

... As Abeysekera (2001) noted annual reports are an ideal research location for applying the intellectual capital framework because they provide a good proxy with which to measure the comparative positions and trends of ...

9

Impact of financial crisis on earnings management in listed companies of Portugal and UK

Impact of financial crisis on earnings management in listed companies of Portugal and UK

... Investors analyze company and stock market carefully as long as they are concerned about future dividends of a particular company which defines its stock price. Furthermore, they pay considerable attention to type of law ...

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Empirical evidence of trade credit uses of Brazilian publicly-listed companies

Empirical evidence of trade credit uses of Brazilian publicly-listed companies

... related to the smaller dependence of larger firms from their buyers, which means they would not need to invest in suppliers as small firms do. As a result, they use the loans to invest in other projects. Another ...

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DISSERTATION Earnings Management determinants in non-listed European companies Filipa Chedas de Sampaio e Sousa Pereira

DISSERTATION Earnings Management determinants in non-listed European companies Filipa Chedas de Sampaio e Sousa Pereira

... unlisted companies’ sector has been left out of the academic ...unlisted companies are more likely to engage in earnings management practices than listed firms (Burgstahler et ...why companies ...

47

The role of earnings management and dividend announcement in explanation of information asymmetry: Evidence from Tehran Stock Exchange

The role of earnings management and dividend announcement in explanation of information asymmetry: Evidence from Tehran Stock Exchange

... information asymmetry after dividend announcement is more than amount of information asymmetry before dividend announcement (Ho & Stoll, 1981). Ahmadpour and Rasa'ian (2006) considered relationship between risk ...

8

Diversification in multi-asset portfolios in the context of the chinese real estate and stock market

Diversification in multi-asset portfolios in the context of the chinese real estate and stock market

... estate companies, 13 listed companies in real estate industry were selected for this study because their data are the only ones available (there are also a number of large real estate ...

68

The use and misuse of graphs in stand-alone annual reports

The use and misuse of graphs in stand-alone annual reports

... Brazilian listed companies may mean two things: managers distort graphs consciously to provide a better impression of the company to stakeholders – misrepresenting reality, or there is a lack of knowledge ...

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THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case

THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case

... in companies where the investment properties are not their core ...Portuguese listed companies subject to the mandatory adoption of IAS/IFRS since ...when companies choose either the cost ...

23

The information compliance indexes: the illustrative case of income taxes

The information compliance indexes: the illustrative case of income taxes

... nancial listed companies of Euronext Lisbon regulated market, with reference to the end of fiscal years 2008 and 2012, an information compliance index was performed, based on that accounting ...

28

Study on the Stock Market Evolution of Companies Listed  on Bucharest Stock Exchange

Study on the Stock Market Evolution of Companies Listed on Bucharest Stock Exchange

... of listed companies during a period fully marked by the presence of the global financial ...36 companies listed on Bucharest Stock Exchange for a reference period of 5 years, ...the ...

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