Zobrazeno 1 - 10
of 50
pro vyhledávání: '"Fayez A. Elayan"'
Publikováno v:
Investment Management & Financial Innovations, Vol 9, Iss 1 (2012)
Externí odkaz:
https://doaj.org/article/f91dba16d779453584205142b332ed78
Publikováno v:
Investment Management & Financial Innovations, Vol 7, Iss 4 (2010)
Externí odkaz:
https://doaj.org/article/27b2ad968d06477284149a71598c8899
Autor:
Fayez A. Elayan, Kuntara Pukthuanthong
Publikováno v:
Investment Management & Financial Innovations, Vol 6, Iss 4 (2010)
Externí odkaz:
https://doaj.org/article/b29b120f723249a5aec2f36a7406586d
Publikováno v:
Management Science. 67:5163-5193
We investigate the effects of write-downs on market prices and volumes under fair value accounting. We also examine the prominent role that illiquidity plays in exacerbating the direct and spillover effects of exit valuation on equity and credit defa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::861e34bb209960b6bbbaa81f0d8c80e3
https://doi.org/10.1287/mnsc.2020.3737
https://doi.org/10.1287/mnsc.2020.3737
Publikováno v:
The British Accounting Review. :101177
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a1914d7546206a480b35136430ba0f23
https://doi.org/10.1016/j.bar.2023.101177
https://doi.org/10.1016/j.bar.2023.101177
Publikováno v:
Journal of Business Ethics. 169:13-42
This paper examines the market response to the events leading up to the passage of Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act) to explore whether investors value mandatory human rights disclosures of confli
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7cdc3aa57082f1dab0c0439538b950f7
https://doi.org/10.1007/s10551-019-04283-9
https://doi.org/10.1007/s10551-019-04283-9
Publikováno v:
SSRN Electronic Journal.
This paper examines the equity market response to mandated disclosures made according to the Extractive Sector Transparency Measures Act (ESTMA). Using a sample of 1,559 company-year-country filings from 937 extractive firms between 2016 and 2018, we
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::817a8d942b75455a31b864c691520986
https://doi.org/10.2139/ssrn.3764053
https://doi.org/10.2139/ssrn.3764053
Publikováno v:
China Finance Review International. 8:399-424
Purpose The purpose of this paper is to investigate whether US regulatory actions around reverse mergers (RM) have exerted any spillover effects on the Chinese firms listed in China and whether Chinese firms have exhibited lower financial reporting q
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b4f39966fc16859200c3737f594ef87d
https://doi.org/10.1108/cfri-02-2017-0010
https://doi.org/10.1108/cfri-02-2017-0010
Publikováno v:
Journal of Economics and Business. 96:69-89
Using a large and inclusive sample, we assess the market’s perception of the Volcker Rule and its effectiveness. We use both the equity and credit default swap (CDS) market responses to the announcement. Our results suggest that the capital markets
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78bb602e25d606780da3125facbadb32
https://doi.org/10.1016/j.jeconbus.2017.11.001
https://doi.org/10.1016/j.jeconbus.2017.11.001
Autor:
Emad Mohammad, Kareen Brown, Jingyu Li, Parunchana Pacharn, Zhefeng Frank Liu, Fayez A. Elayan
Publikováno v:
Research in Accounting Regulation. 28:86-95
We examine the stock market reaction to the SEC announcement to permanently exempt non-accelerated filers from compliance with Section 404(b) of the Sarbanes–Oxley Act. Mandatory compliance with auditor attestation under Section 404(b) is highly co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::57af4b5233dd191298ce2a8d417e4bf5
https://doi.org/10.1016/j.racreg.2016.09.005
https://doi.org/10.1016/j.racreg.2016.09.005