|
|
|
Minkwan Ahn
Prior research has examined how investors view asset securitizations, and shows that investors treat securitizations as borrowings, even when GAAP treats them as sales. Upon the adoption of two new accounting standards relating to securitizations, some o...
ver más
|
|
|
|
|
|
Sourav Prasad, Sabyasachi Mohapatra, Molla Ramizur Rahman and Amit Puniyani
The Investor Sentiment Index (ISI) is widely regarded as a useful measure to gauge the overall mood of the market. Investor panic may result in contagion, causing failure in financial markets. Market participants widely use the ISI indicator to understan...
ver más
|
|
|
|
|
|
Amer Morshed and Abdulhadi Ramadan
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to th...
ver más
|
|
|
|
|
|
Zdenek Zme?kal, Dana Dluho?ová, Karolina Lisztwanová, Antonín Poncík and Iveta Ratmanová
The paper is focused on predicting the financial performance of a small open economy with an automotive industry with an above-standard share. The paper aims to predict the probability distribution of the decomposed relative economic value-added measure ...
ver más
|
|
|
|
|
|
Swarupa Paudel, Neekita Joshi and Ajay Kalra
Climate change is considered one of the biggest challenges around the globe as it has been causing alterations in hydrological extremes. Climate change and variability have an impact on future streamflow conditions, water quality, and ecological balance,...
ver más
|
|
|