Zobrazeno 1 - 10
of 1 548
pro vyhledávání: '"Factor analysis of information risk"'
Autor:
Ahmad Abdollahi, Mehdi Safari Gerayli, Fatemeh Riahi, Yasser Rezaei Pitenoei, davood hassanpour
Publikováno v:
Journal of Financial Reporting and Accounting. 21:370-383
Purpose A long history of literature has considered the role of information risk in determining the cost of equity. The question that has remained unanswered is whether information risk plays any systematic role in determining the cost of equity. One
Publikováno v:
Contemporary Accounting Research. 38:2982-3016
Incorporating the firm’s corporate parent in a tax haven is a major decision that receives significant attention from many stakeholders, yet certain implications of this corporate strategy remain unclear. While tax haven incorporation offers tax sa
Publikováno v:
Review of Quantitative Finance and Accounting. 58:437-472
We assess information embedded in the difference between the reported book income and the taxable income (the book-tax difference, BTD hereafter) from the debtholders’ point of view. Using bank loan contracts of the U.S. publicly traded companies o
Publikováno v:
Electronic Commerce Research. 22:77-111
P2P platform default risk seriously affects the returns of investors, which may cause systemic financial risks. The existing literature mostly focuses on borrower risk, ignoring the research on P2P platform default risk. This paper uses signal theory
Publikováno v:
International Journal of Circuits, Systems and Signal Processing. 15:578-585
Under the impact of covid-19, the global and domestic manufacturing supply chains, almost suffered from the serious interruption crisis of manpower flow, logistics, information flow and capital flow. The risk of supply chain disruption has become the
Publikováno v:
Perspectives of Science and Education. 51:451-464
Relevance. Digitalization of education is becoming an increasingly urgent issue today. This is due both to the information transformations taking place all over the world and the online technologies usage trend. The education system as an integral an
Publikováno v:
The European Journal of Finance. 28:848-869
The link between cost of capital and information risk is one of the most fundamental and controversial issues in financial accounting. We need an exogenous shock to unequivocally tease out the link...
Publikováno v:
Asia-Pacific Journal of Financial Studies. 50:288-307
Publikováno v:
Geofluids, Vol 2021 (2021)
The use of multisource information fusion technology to predict the risk of water inrush from coal floor is a research hotspot in recent years, but the current evaluation method is mainly based on a constant weight evaluation model. Using constant we
Publikováno v:
Nankai Business Review International. 12:409-433
Purpose This study aims to investigate whether and how earnings guidance affects corporate innovation. Design/methodology/approach Exploiting the setting of China, where the Shenzhen Stock Exchange has required all public firms listed on its ChiNext