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Eirini Stavropoulou, Konstantinos Spinthiropoulos, Alexandros Garefalakis, Konstantina Ragazou and Fragkiskos Gonidakis
The technological developments in the social economy have significant implications for social banks and are optimistically changing the way social retail banks conduct their business. Social banks can invest in social services for small- and medium-sized...
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Hui Zhou, Worapree Ole Maneesoonthorn and Xiangjin Bruce Chen
A fundamental role of financial reporting is to provide information useful in forecasting future cash flows. Applying up-to-date time series modelling techniques, this study provides direct evidence on the usefulness of quarterly data in predicting futur...
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Mingjun Zhou, Miguel Aguirre-Urreta
This study examines whether superior Informational Technology Capability (ITC) is associated with a shorter financial closing time for publicly traded companies. We also compare patterns of late-year adjustment of quarterly earnings between ITC and non-I...
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Fernando Caio Galdi,Vinícius Souto-Maior Lima
Pág. 551 - 577
This paper investigates whether stock picking considering post-earnings announcement drift (PEAD) together with financial statement analysis improve portfolio returns in the Brazilian market. The strategy implemented explores the PEAD anomaly (using SUE ...
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Saidatunur Fauzi Saidin,Mazrah Malek,Daing Nasir Ibrahim,Phua Lian Kee
Pág. 42 - 46
The occurrence of deviation between annual and cumulative quarterly accounts has been postulated as a signal of low reliability in quarterly accounts. This study examines whether the earnings deviation is more related to misstatements rather than the occ...
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Adriana AnaMaria DAVIDESCU
Pág. 237
The paper aims to analyze the unidirectional relationship from active ageing phenomena to the size of the Romanian shadow economy in order to see if the unofficial sector represents a social buffer for older workers who have lower labor market opportunit...
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Thiago Rocha Fabris,Newton Carneiro Affonso da Costa Jr.
Pág. 351 - 376
Despite a highly debated subject abroad since the 1960s, mainly in the U.S., the literature about the time series properties of earnings is practically nonexistent in Brazil. Thus, this paper is designed to fill this gap by analyzing the time series beha...
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Newton Carneiro Affonso da Costa Jr.,Roberto Meurer,César Medeiros Cupertino
Pág. pp.233 - 245
This paper examines the relationship between accounting and stock market returns of Brazilian companies on a quarterly basis. The sample consisted of 97 companies with stocks traded in the Sao Paulo Stock Exchange from January of 1995 to March of 2007. A...
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R. F. Knight,J. F. Affleck-Graves
AbstractIn this article the information content of half-yearly earnings announcements is examined. Both annual and interim announcements are examined using the Abnormal Performance Index (API) methodology and it is shown that both sets of announcements p...
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