Browsing Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance by Title
Now showing items 107-126 of 439
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Distress Risk, Growth and Earnings Quality
(2011)We extend and complement prior work by investigating the earnings quality of firms with different financial health characteristics and growth prospects. By using three alternative measures of default likelihood and two ...
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Dividend increases and initiations and default risk in equity returns
(2011)This study extends the Grullon, Michaely, and Swaminathan (2002) analysis by incorporating default risk. Using data for firms that either increased or initiated cash dividend payments during the 23-year period 1986-2008, ...
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Do Financial Analysts Restrain Insiders’ Informational Advantage?
(2018)By collecting and disseminating price-sensitive information, financial analysts should reduce firm insiders’ informational advantage with a consequent impact on trading dynamics and market quality. We empirically examine ...
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A dynamic stochastic programming model for international portfolio management
(2008)We develop a multi-stage stochastic programming model for international portfolio management in a dynamic setting. We model uncertainty in asset prices and exchange rates in terms of scenario trees that reflect the empirical ...
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Earnings behaviour of financially distressed firms: The role of institutional ownership
(2007)Using a sample of 859 U.S. bankruptcy-filing firms over the period 1986-2004, we examine the earnings behaviour of managers during the distressed period by looking at sources of abnormal accruals prior to the bankruptcy-filing ...
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Earnings Management Around Share Repurchases: A Note
(2003)This work examines a subset of the important area of earnings management. Specifically, it seeks to identify the extent of earnings management preceding self-tender offers for a sample of U.S. firms. Pre-repurchase total ...
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Earnings, cash flows and security returns over long return intervals: Analysis and UK evidence
(1999)This study develops insights from Ohlson (1995), Easton et al. (1992) and Lawson (1981) to provide a theoretical basis for empirical analysis of the relationship between security returns and cash flow over long return ...
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The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced
(2010)This study pursues two objectives: first, to provide evidence on the information content of dividend policy, conditional on past earnings and dividend patterns prior to an annual earnings decline