|
|
|
|
|
Kai Ilie Smith and Sara Shirowzhan
The outbreak of the Delta Variant of COVID-19 presents a natural experiment without modern precedent. As authorities scrambled to control the spread of the disease in Australia?s largest cities, construction workers were allowed to keep working on site w...
ver más
|
|
|
|
|
|
|
|
|
|
|
Jyh-Horng Lin, Shi Chen and Fu-Wei Huang
In this paper, we develop a contingent claim model to evaluate a bank?s equity and liabilities that integrates the premature default risk conditions with loan rate-setting behavioral mode and multiple shadow banking activities under capital regulation. T...
ver más
|
|
|
|
|
|
|
|
|
|
|
Andreas Andreas
Pág. 524 - 529
Deviating from normal business practices to manipulate reported income is defined as real earnings management (Rowchowdhury 2006). A firm can alter the level of accruals to obtain the desired level of a high stock price and/or earnings. The desire to ach...
ver más
|
|
|
|
|
|
|
|
|
|
|
Hsia Hua Sheng,Cristiane Karcher,Paulo Hubert Jr.
Pág. p. 347 - 360
Earnings at Risk (EaR) is a financial risk measure that can be applied to non-financial companies, similarly to Cash Flow at Risk (CFaR). It is based on a relation that can be quantified using a multiple linear regression model, where the dependent varia...
ver más
|
|
|
|
|
|