Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Mariano González-Sánchez"'
Publikováno v:
Heliyon, Vol 9, Iss 4, Pp e15171- (2023)
Earnings manipulation (EM) has been a matter of interest to researchers for decades. How this is measured or the motivations of managers to engage in such actions have been studied in detail. Some studies find that managers have incentives to manipul
Externí odkaz:
https://doaj.org/article/f56097b5404340b387a5a3b9c6898c4f
Publikováno v:
Mathematics, Vol 9, Iss 14, p 1678 (2021)
The usual measures of market risk are based on the axiom of positive homogeneity while neglecting an important element of market information—liquidity. To analyze the effects of this omission, in the present study, we define the behavior of prices
Externí odkaz:
https://doaj.org/article/c9e214e395df4e0194d2682ce69f9fc2
Publikováno v:
Mathematics, Vol 9, Iss 4, p 297 (2021)
A part of the financial literature has attempted to explain idiosyncratic asset shocks through investor behavior in response to company news and events. As a result, there has been an increase in the development of different investor sentiment measur
Externí odkaz:
https://doaj.org/article/d4be830d7ef644aebe7be9b743362e9e
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
Previous studies show that, in common-law countries, the explanatory power of stock returns is higher using cash flows than earnings and accruals, while the opposite is true in code-law countries. Moreover, the literature has shown the existence of a
Externí odkaz:
https://doaj.org/article/529231f8986846798c2416ed119134f7
Autor:
Isidoro Guzmán-Raja, Mariano González-Sánchez, Enrique Rúa-Alonso-De-Corrales, Juan Francisco Sánchez-García
Publikováno v:
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 50:469-492
This empirical research uses panel data methodology to find the main factors determining Spanish audit quality. on a sample with more than 60,000 audited companies from 2013 to 2018. Prior to analysing the quality of the audit, we have adjusted the b
Autor:
Mariano González-Sánchez
Publikováno v:
Emerging Markets Finance and Trade. :1-20
The aim of this empirical study was to estimate and compare the term structure of risk factor premiums in developed and emerging markets. Most studies use dividend and variance swap data, but as th...
Publikováno v:
International Review of Financial Analysis. 86:102512
Publikováno v:
Sustainability
Volume 13
Issue 14
Sustainability, Vol 13, Iss 7518, p 7518 (2021)
Volume 13
Issue 14
Sustainability, Vol 13, Iss 7518, p 7518 (2021)
Most of the empirical studies on board remuneration have focused on finding explanatory performance measures. There are studies that analyze if the compensation contracts of directors reward managers in such a way that they strive to maximize firm pe
Publikováno v:
Mathematics, Vol 9, Iss 1678, p 1678 (2021)
Mathematics
Volume 9
Issue 14
Mathematics
Volume 9
Issue 14
The usual measures of market risk are based on the axiom of positive homogeneity while neglecting an important element of market information—liquidity. To analyze the effects of this omission, in the present study, we define the behavior of prices
Publikováno v:
Revista Electrónica de Comunicaciones y Trabajos de ASEPUMA. 20:153-166
espanolLa Autoridad Europea de Seguros y Pensiones de Jubilacion establece que la estimacion de la curva de tipos de interes, utilizada para la valoraci´on de las operaciones de las companias de seguros, debe considerar todos los bonos liquidos; en