Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants
Prior literature states that the voluntary adoption of IFRS by private firms is related to some firms’ contracting incentives (for example, the leverage or the firm’ size). In Italy, from the 2006 the private ...
Gaetano Matonti, Giuseppe Iuliano in Eurasian Business Review (2012)
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Private equity and venture capital funds—from the state of research to a comprehensive model and an interdisciplinary research outlook
In the following article I not only aim at giving a comprehensive overview, but at integrating contemporary research on PE into a comprehensive model of PE investment. In doing so, I point out new avenues for ...
Jakob Müllner in Journal für Betriebswirtschaft (2012)
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Time-inconsistent risk preferences in a laboratory experiment
We conduct an experiment to explore the time-consistency of risk preferences in a multi-period betting game. Specifically, subjects planned their contingent betting decisions in advance then played the game dy...
K. Jeremy Ko, Zhijian Huang in Review of Quantitative Finance and Accounting (2012)
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Audit Fees after IFRS Adoption: Evidence from Malaysia
The new IFRS demand detailed disclosure, which requires more effort and time to conduct an audit engagement. Moreover, the report by the Institute of Chartered Accountants in England and Wales highlights that ...
Najihah Marha Yaacob, Ayoib Che-Ahmad in Eurasian Business Review (2012)
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Editorial—ZfB Special Issue “Real Estate Finance”
Prof. Dr. Wolfgang Breuer, Dr. Claudia Nadler in Zeitschrift für Betriebswirtschaft (2012)
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Venture capital and risk perception
This study extends the current state of research on venture capital (VC) determinants by introducing a behavioral perspective. We focus on individuals’ risk perception and connect it to Hofstede’s cultural dim...
Dr. Ron Christian Antonczyk… in Zeitschrift für Betriebswirtschaft (2012)
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Does advertising spending really work? The intermediate role of analysts in the impact of advertising on firm value
Both managers and investors are increasingly concerned with the impact of advertising spending on shareholder returns. This study investigates the analyst-based processes by which advertising may create firm valu...
Xueming Luo, Pieter J. de Jong in Journal of the Academy of Marketing Science (2012)
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An agency-based perspective on the performance consequences of COO adoption
The aim of this study is to explain the performance consequences of the adoption of a Chief Operating Officer (COO) position by drawing from agency theory. Although, prior research has documented a performance...
Nikos Vafeas, Adamos Vlittis in Review of Quantitative Finance and Accounting (2012)
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The effect of R&D on future returns and earnings forecasts
Prior studies attribute the future excess returns of research and development activity (R&D) firms to either compensation for increased risk or to mispricing. We suggest a third explanation and show that neith...
Dain C. Donelson, Robert J. Resutek in Review of Accounting Studies (2012)
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Financing professional partnerships
Increases in net-debt obligations of profit sharing partnerships give these organizations a strong incentive to expand. This paper argues that when capital structure is transparent, partnerships can signal the...
Linus Wilson in Journal of Economics and Finance (2012)
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Earnings management and market liquidity
The main purpose of this paper is to argue the extent that earnings management lowers disclosure quality. It should increase information asymmetry and impair trading liquidity. Using a large sample of NYSE fir...
Asli Ascioglu, Shantaram P. Hegde… in Review of Quantitative Finance and Account… (2012)
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The economic impact of migration: productivity analysis for Spain and the UK
Over the past 20 years labour has become increasingly mobile and whilst employment and earnings effects in host countries have been extensively analysed, the implications for firm and industry performance have...
Mari Kangasniemi, Matilde Mas, Catherine Robinson… in Journal of Productivity Analysis (2012)
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Measuring customer profitability in complex environments: an interdisciplinary contingency framework
Customer profitability measurement is an important element in customer relationship management and a lever for enhanced marketing accountability. Two distinct measurement approaches have emerged in the marketi...
Morten Holm, V. Kumar, Carsten Rohde in Journal of the Academy of Ma
ยอมรับความสมัครใจของ Ifrs โดยบริษัทเอกชนอิตาลี: การศึกษาของดีเทอร์มิแนนต์การวรรณกรรมก่อนหน้านี้ระบุว่า การยอมรับโดยสมัครใจของ IFRS โดยเอกชนเกี่ยวข้องกับแรงจูงใจทำสัญญาของบริษัทบาง (เช่น leverage หรือบริษัท ' ขนาด) ในอิตาลี จาก 2006 การส่วนตัว...สวน Matonti จูเซยูลีอาโนในธุรกิจนก (2012)ดู ภายในได้รับการเข้าไม่สามารถเข้าถึงบทความกองทุนหุ้นและทุนส่วนตัวจากสถานะของการวิจัยแบบเบ็ดเสร็จและ outlook นใหญ่ในบทความต่อไปนี้ ฉันไม่เพียงมุ่งให้ภาพรวม แต่ที่รวมร่วมสมัยวิจัยใน PE เป็นโมเดลครอบคลุมลงทุน PE ในการทำเช่นนั้น ฉันชี้สถานที่ใหม่สำหรับ...Jakob Müllner ในสมุดภัณฑ์ Betriebswirtschaft (2012)ดู ภายในได้รับการเข้าไม่สามารถเข้าถึงบทความลักษณะความเสี่ยงเวลาสอดคล้องกันในการทดสอบห้องปฏิบัติการเราดำเนินการทดลองการสำรวจสม่ำเสมอเวลาของการตั้งค่าความเสี่ยงในเกมเดิมพันหลายรอบ โดยเฉพาะอย่างยิ่ง วัตถุแผนเกิดการเดิมพันตัดสินใจล่วงหน้า แล้วเล่น dy เกม...เคเจเรมีโกะ Zhijian Huang ในเชิงปริมาณทางการเงินและบัญชี (2012)ดู ภายในได้รับการเข้าไม่สามารถเข้าถึงบทความตรวจสอบค่าธรรมเนียมหลังจากการนำ IFRS: หลักฐานจากมาเลเซียIFRS ใหม่ต้องเปิดเผยรายละเอียด ซึ่งต้องดำเนินการมีส่วนร่วมตรวจสอบการใช้ความพยายามและเวลาได้มากขึ้น นอกจากนี้ รายงานโดยสถาบันดชาร์บัญชีในอังกฤษและเวลส์ไฮไลท์ที่...Najihah Marha Yaacob, Ayoib Che-Ahmad in Eurasian Business Review (2012)Look Inside Get AccessNo AccessArticleEditorial—ZfB Special Issue “Real Estate Finance”Prof. Dr. Wolfgang Breuer, Dr. Claudia Nadler in Zeitschrift für Betriebswirtschaft (2012)Look Inside Get AccessNo AccessArticleVenture capital and risk perceptionThis study extends the current state of research on venture capital (VC) determinants by introducing a behavioral perspective. We focus on individuals’ risk perception and connect it to Hofstede’s cultural dim...Dr. Ron Christian Antonczyk… in Zeitschrift für Betriebswirtschaft (2012)Look Inside Get AccessNo AccessArticleDoes advertising spending really work? The intermediate role of analysts in the impact of advertising on firm valueBoth managers and investors are increasingly concerned with the impact of advertising spending on shareholder returns. This study investigates the analyst-based processes by which advertising may create firm valu...Xueming Luo, Pieter J. de Jong in Journal of the Academy of Marketing Science (2012)Look Inside Get AccessNo AccessArticleAn agency-based perspective on the performance consequences of COO adoptionThe aim of this study is to explain the performance consequences of the adoption of a Chief Operating Officer (COO) position by drawing from agency theory. Although, prior research has documented a performance...Nikos Vafeas, Adamos Vlittis in Review of Quantitative Finance and Accounting (2012)Look Inside Get Access
No Access
Article
The effect of R&D on future returns and earnings forecasts
Prior studies attribute the future excess returns of research and development activity (R&D) firms to either compensation for increased risk or to mispricing. We suggest a third explanation and show that neith...
Dain C. Donelson, Robert J. Resutek in Review of Accounting Studies (2012)
Look Inside Get Access
No Access
Article
Financing professional partnerships
Increases in net-debt obligations of profit sharing partnerships give these organizations a strong incentive to expand. This paper argues that when capital structure is transparent, partnerships can signal the...
Linus Wilson in Journal of Economics and Finance (2012)
Look Inside Get Access
No Access
Article
Earnings management and market liquidity
The main purpose of this paper is to argue the extent that earnings management lowers disclosure quality. It should increase information asymmetry and impair trading liquidity. Using a large sample of NYSE fir...
Asli Ascioglu, Shantaram P. Hegde… in Review of Quantitative Finance and Account… (2012)
Look Inside Get Access
No Access
Article
The economic impact of migration: productivity analysis for Spain and the UK
Over the past 20 years labour has become increasingly mobile and whilst employment and earnings effects in host countries have been extensively analysed, the implications for firm and industry performance have...
Mari Kangasniemi, Matilde Mas, Catherine Robinson… in Journal of Productivity Analysis (2012)
Look Inside Get Access
No Access
Article
Measuring customer profitability in complex environments: an interdisciplinary contingency framework
Customer profitability measurement is an important element in customer relationship management and a lever for enhanced marketing accountability. Two distinct measurement approaches have emerged in the marketi...
Morten Holm, V. Kumar, Carsten Rohde in Journal of the Academy of Ma
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