Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Pablo J. Vázquez-Veira"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 2, Pp 35-57 (2011)
Easton and Sommers (ES) (2003) document the existence of an overwhelming influence of large firms in ‘price-levels’ regressions on US data (as do Akbar and Stark (2003) on UK data). They refer to this overwhelming influence as the ‘scale effect
Externí odkaz:
https://doaj.org/article/466cef32a2764dc590fecaac803bc96b
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 2 (2011)
Easton and Sommers (ES) (2003) document the existence of an overwhelming influence of large firms in ‘price-levels’ regressions on US data (as do Akbar and Stark (2003) on UK data). They refer to this overwhelming influence as the ‘scale effect
Externí odkaz:
https://doaj.org/article/25cca01a01114cf9b8556a0378e2efb4
Autor:
Pablo J. Vázquez Veira, Carlos Forner
Publikováno v:
RUA. Repositorio Institucional de la Universidad de Alicante
Universidad de Alicante (UA)
Universidad de Alicante (UA)
The weak value-growth premium of the Spanish stock market highlights the importance of enhancing the accounting-based fundamental strength of the value-growth strategy. This accounting strength is needed to detect potential errors in market expectati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ba551ef9510ba510a78ce0179a35186b
http://hdl.handle.net/10045/88551
http://hdl.handle.net/10045/88551
Publikováno v:
RUA. Repositorio Institucional de la Universidad de Alicante
Universidad de Alicante (UA)
Universidad de Alicante (UA)
espanolEl presente estudio tiene por objeto analizar la evolucion del conservadurismo contable en Espana tras la implantacion en 2005 de las Normas Internacionales de Informacion Financiera. Es de esperar, a la vista de los estudios previos, que el c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::232e7bfc85e096cafe073935d52466a4
https://doi.org/10.1080/02102412.2013.11102926
https://doi.org/10.1080/02102412.2013.11102926
Publikováno v:
idUS. Depósito de Investigación de la Universidad de Sevilla
instname
instname
In this study we analyse whether the use of IASB standards affects the conservatism of earnings of the firms that adopt them. We compare the conservatism of firms by groups of firms/countries using or not IAS. Our results show that 1) Earnings conser
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::baf8a5d989967837ba2fdd8a766acb32
https://doi.org/10.1080/02102412.2008.10779642
https://doi.org/10.1080/02102412.2008.10779642
Publikováno v:
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 36:261-290
RESUMENBasado en los modelos de valoracion tipo opcion desarrollados por Burgstahler y Dichev [1997] y Zhang [2000], el presente trabajo tiene por objeto la validacion empirica para el caso espanol de las predicciones que se derivan de ambos modelos
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd4089edac7b2146173428a3ba624255
https://doi.org/10.1080/02102412.2007.10779621
https://doi.org/10.1080/02102412.2007.10779621
Publikováno v:
SSRN Electronic Journal.
This study provides additional evidence on the role that the book value of equity plays in valuing loss firms. Previous research documents an anomalous significantly negative price-earnings relation when a simple earnings capitalization model is esti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aa64697ba5ecd12ec097eece3646cdbb
https://doi.org/10.2139/ssrn.921831
https://doi.org/10.2139/ssrn.921831
Publikováno v:
SSRN Electronic Journal.
Easton and Sommers (ES) (2003) document the existence of an overwhelming influence of large firms in 'price-levels' regressions on US data -also Akbar and Stark (2003) on UK data. They refer to this overwhelming influence as the 'scale effect'. ES ar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce49365da425f61a70271a3c3759c419
https://doi.org/10.2139/ssrn.851025
https://doi.org/10.2139/ssrn.851025
Publikováno v:
International Journal of Accounting, Auditing and Performance Evaluation. 7:287
Since 2005, firms listed on any European stock market have been required to prepare mandatory consolidated financial statements under International Financial Reporting Standards (IFRS). Those groups that adopted IFRS in 2005 were required to present
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::59420b1270e09a0a95e59283897a928a
https://doi.org/10.1504/ijaape.2011.042772
https://doi.org/10.1504/ijaape.2011.042772