|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
Ana Isabel Morais and Inês Pinto
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based o...
ver más
|
|
|
|
|
|
|
|
|
Mónica Monteiro, Álvaro Rosa, Adelaide Martins and Shital Jayantilal
Grounded theory is an inductive research methodology aiming at the construction of new concepts or new theories able to explain emerging phenomena. The objective of this paper is to provide insights on the usage of grounded theory in management research....
ver más
|
|
|
|
|
|
|
|
|
Janet Roitman
Pág. Finance an - 13
Platform economies are depicted as the foundation for a new era of economic production. This transpires through the incorporation of digital technologies and algorithmic operations into the heart of economic and financial practices. However, different as...
ver más
|
|
|
|
|
|
|
|
|
Mohammed Mizanur Rahman, Mahfuzur Rahman and Md. Abdul Kaium Masud
This study examines the determinants of financial intermediation costs of banks in ten Emerging Economies (EEs) in the period 2000?2018 using panel data of 1335 banks. Empirically, this study applies the single-stage dealership model and its extensions b...
ver más
|
|
|
|