Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Dimosthenis L. Hevas"'
Publikováno v:
SSRN Electronic Journal.
This study explores the relationship between strategy and earnings quality. We focus on firms classified as prospectors or defenders, and we analyze the effects of different strategic choices on various attributes of earnings quality: (accrual and re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7c72113988b1ee3aebe30339d148d2f8
https://doi.org/10.2139/ssrn.3938309
https://doi.org/10.2139/ssrn.3938309
Publikováno v:
SSRN Electronic Journal.
This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms. We employ a sample that consists of 11,416 firm-year observations of European listed firms over the period 2005-2019 to explore the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::de4ce94b95e8b4de97ac6cbcde23414b
https://doi.org/10.2139/ssrn.3729539
https://doi.org/10.2139/ssrn.3729539
Publikováno v:
The Journal of Economic Asymmetries. 11:96-103
Using an international sample of 21 countries that follow International Financial Reporting Standards (IFRS), we investigate the association of tangible and intangible asset impairments with future cash flows. International Accounting Standard 36 (IA
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dfa46575fb2add72c1ae7af29ad4b148
https://doi.org/10.1016/j.jeca.2014.08.001
https://doi.org/10.1016/j.jeca.2014.08.001
Publikováno v:
The International Journal of Accounting. 48:218-247
We investigate whether the adoption of International Financial Reporting Standards (IFRS) in Greece affected tax-induced incentives for financial earnings management. Prior to the implementation of IFRS, there were powerful incentives for firms facin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6f3c10e0f9d4c51fea17582e8a9abcd2
https://doi.org/10.1016/j.intacc.2013.04.003
https://doi.org/10.1016/j.intacc.2013.04.003
Publikováno v:
The International Journal of Accounting. 46:304-332
There is an ongoing debate concerning the efficacy of mandating high-quality accounting standards in unfavorable economies with inadequate institutional infrastructures. Greece provides us with an example of an unfavorable jurisdiction for enforcemen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::72a9efa912569ce2ed7b7709af9f336c
https://doi.org/10.1016/j.intacc.2011.07.001
https://doi.org/10.1016/j.intacc.2011.07.001
Autor:
Dimosthenis L. Hevas, Georgia Siougle
Publikováno v:
Managerial Finance. 37:316-333
PurposeThis study aims to test empirically the validity of the accounting valuation model that is based on earnings and book values for loss‐reporting firms under a conservative accounting regime.Design/methodology/approachThe empirical tests are p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7d69d893f1434f467b7bce2f0951e534
https://doi.org/10.1108/03074351111115287
https://doi.org/10.1108/03074351111115287
Autor:
Dimosthenis L. Hevas
Publikováno v:
Managerial Finance. 31:55-65
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1b5b2028ab059b9a1e97e5fcbdde4d44
https://doi.org/10.1108/03074350510769497
https://doi.org/10.1108/03074350510769497
Autor:
Dimosthenis L. Hevas, Apostolos Ballas
Publikováno v:
The International Journal of Accounting. 40:363-389
This paper uses a valuation framework on a sample of firms from four European countries (France, Germany, Netherlands, and United Kingdom) to examine how income, accruals, and book value of equity are perceived by the respective capital markets. Our
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7596045338e63d55421a05dd22347f1d
https://doi.org/10.1016/j.intacc.2005.06.007
https://doi.org/10.1016/j.intacc.2005.06.007
Publikováno v:
European Accounting Review. 10:173-186
This study examines the association between stock prices and tax credits for new investment, which appear in the balance sheet as a tax-free reserve. A number of valuation models were developed for companies listed on the Athens Stock Exchange during
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::47b883504a526cdaf06d3f60d25cce40
https://doi.org/10.1080/09638180020024089
https://doi.org/10.1080/09638180020024089
Publikováno v:
Applied Financial Economics. 10:645-653
This study examined empirically the value relevance of, first, the total reported consolidated accounting earnings and, secondly, the earnings of the subsidiaries attributed to the parent company, under a cost of acquisition regime, via an associatio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8a587db689ded8afbccfaab53c92fc1
https://doi.org/10.1080/096031000437999
https://doi.org/10.1080/096031000437999