Browsing Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance by Title
Now showing items 1-20 of 439
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Actuarial Independence and Managerial Discretion
(2018)Appointed actuaries are responsible for estimating the largest liability on property–casualty insurance companies’ balance sheet. Actuarial independence is crucial in safeguarding accurate estimates, where this independence ...
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The adverse effects of systematic leakage ahead of official sovereign debt rating announcements
(2015)
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Alternative bankruptcy prediction models using option-pricing theory
(2013)We examine the empirical properties of the theoretical Black-Scholes-Merton (BSM) bankruptcy model. We evaluate the predictive ability of various existing modifications of the BSM model and extend prior studies by estimating ...
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An alternative model to forecast default based on Black-Scholes-Merton model and a liquidity proxy
(2008)
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The analyst report's forecast horizon and bias
(European Accounting Association, 2019)
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Analysts to the rescue?
(2019)In this study we use the SEC's decision to eliminate the reconciliation requirement for cross-listed companies to examine whether this loss of information prompted financial analysts to provide more informative research ...
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Conference Object
Analysts' recommendation credibility: What can target prices tell us
(European Accounting Association, 2019)
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Application of artificial neural networks in the prediction of earnings
(IEEE, 1994)The feasibility of using artificial neural networks (ANNs) for predicting future earnings by stock market and capital market investors was evaluated. A multilayer perceptron feedforward neural network architecture with an ...
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Conference Object
Application of feature extractive algorithm to bankruptcy prediction
(IEEE, 2000)This study uses the feature selection algorithm proposed by Setiono and Liu to select the most relevant features for the bankruptcy prediction problem. The method uses a feedforward neural network with one hidden layer to ...
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Applied mathematical programming and modeling IV (APMOD 98)
(Kluwer Academic, 2001)
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Are analyst stock recommendation revisions more informative in the post-IFRS period?
(2018)This paper investigates whether the mandatory IFRS adoption has affected the informativeness of analyst recommendation revisions in Europe. Although prior studies document that IFRS adoption improved analyst forecast ...
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