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Roszaini Haniffa, Mohammad Hudaib and Tasawar Nawaz
This paper explores the role of social capital in contributing to the success of a new breed of organizations known as ?blank check companies? or special purpose acquisition companies (SPACs) that are set up solely to target and acquire listed companies ...
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Ljiljana Bonic,Vesna Jankovic-Milic,Bojan Rupic
Pág. 053 - 067
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objectiv...
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Dave Elder-Vass
Pág. Finance an - 19
Narratives and conventions have received considerable attention in recent discussions of the valuation of financial assets. Narratives and conventions, however, can only be effective to the extent that they attract and persuade audiences, and this articl...
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Jovana Jugovic
Pág. 073 - 087
This paper is focused on the theory of sticky costs, created out of researches which pointed to the fact that costs do not act symmetrically in the case of equivalent increase and decrease of the activity volume, as it is implied by the traditional cost ...
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Liam Hyland,Avani Sebastian,Yudhvir Seetharam
AbstractOrientation: Behavioural finance research suggests that human biases can cause irrationalities which have a significant impact on decision making. Discovery Bank is an organisation that attempts to apply behavioural finance to improve the financi...
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