Browsing Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance by Type "Article"
Now showing items 1-20 of 309
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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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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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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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The association between audit committees, compensation incentives, and corporate audit fees
(2007)
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The association between operating cash flows and dividend changes: An empirical investigation
(1998)