Efficient Capital Markets And Accounting
DOWNLOAD
Download Efficient Capital Markets And Accounting PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Efficient Capital Markets And Accounting book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Efficient Capital Markets And Accounting
DOWNLOAD
Author : Thomas R. Dyckman
language : en
Publisher: Prentice Hall
Release Date : 1975
Efficient Capital Markets And Accounting written by Thomas R. Dyckman and has been published by Prentice Hall this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Business enterprises categories.
Decision Useful Financial Reports In Efficient Securities Markets
DOWNLOAD
Author : Dennis Teichmann
language : en
Publisher: GRIN Verlag
Release Date : 2005-03-08
Decision Useful Financial Reports In Efficient Securities Markets written by Dennis Teichmann and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-03-08 with Business & Economics categories.
Seminar paper from the year 2002 in the subject Business economics - Controlling, grade: 1,0, University of Hannover (Lehrstuhl für Controlling), course: Seminar zur "Financial Accounting Theory", language: English, abstract: This paper studies the decision-usefulness of accounting information and the implications of financial reports, especially against the background of efficient securities markets. The decision-usefulness of financial statements gained in importance in the literature of accounting research due to the decline in helpfulness for decision taking of traditional financial statements like earnings, cash flows and stock returns.1 This deterioration is accompanied by a deficit of future-oriented indicators, in particular intangible assets, which are not integrated in the actual financial reporting requirements.2 These outstanding problems lead to incompleteness of capital markets, which are tried to be solved by different mechanisms, e.g. penalties, incentives and voluntary disclosure, to attain to efficient securities markets, the social advantageous solution.3 Section 2 describes the requirements of efficient securities markets, its various forms and the origin of inefficient working securities markets. Chapter 3 illustrates the usefulness of financial statements for different constituencies, especially for investors and management, and the legal standards for mandatory disclosure. Division 4 expresses the information dilemma and presents diverse solutions for an approximation to social optimal allocations, i.e. allocations that diminish securities markets inefficiencies. Chapter 5 gives a short summary of this paper. 1 See LEV / ZAROWIN (Boundaries of Financial Reporting 1999), pp. 354 – 362. 2 See GÜNTHER / BEYER (Value Based Reporting 2001), pp. 1627 – 1629. 3 See SCOTT (Financial Accounting Theory 1997), pp. 81 – 82.
Capital Market Equilibrium And Efficiency
DOWNLOAD
Author : James L. Bicksler
language : en
Publisher: Free Press
Release Date : 1977
Capital Market Equilibrium And Efficiency written by James L. Bicksler and has been published by Free Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Business & Economics categories.
Critical Review About Implications Of The Efficient Market Hypothesis
DOWNLOAD
Author : Sascha Kurth
language : en
Publisher: GRIN Verlag
Release Date : 2011-10
Critical Review About Implications Of The Efficient Market Hypothesis written by Sascha Kurth and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10 with Business & Economics categories.
Seminar paper from the year 2011 in the subject Business economics - Investment and Finance, grade: 1,0, University of Hull, course: Current Issues Financial Management, language: English, abstract: The study examines and critical reviews the literature for the different implications based on the three levels of the Efficient Market Hypothesis for investors and company managers. If the weak form of the EMH holds, the technical analyse is useless, but ninety percent of traders in London are using it. If the semi-strong-form holds the fundamental analysis, study of published accounts, search for undervalued companies are useless and investors should be focus on diversification and avoiding of transaction costs. Furthermore the semi-strong form would imply for managers, that accounting disclosure to deceived shareholders is useless, the company market value is the best indicator for the company value and management decisions, the company does not need specialists for the timing of issues and there are no opportunities for a cheap acquisition of another company. At least if the strong-form of the EMH holds, it would imply that even with insider information it would not be possible to get above average returns. The literature shows, that the studies of EMH have made an important contribution to our understanding of the security market. It also shows that in some cases scientific results do not strong influence the behaviour of manager and investors in the "real world".
The Valuation Of Shares And The Efficient Markets Theory
DOWNLOAD
Author : Michael Arthur Firth
language : en
Publisher:
Release Date : 1977
The Valuation Of Shares And The Efficient Markets Theory written by Michael Arthur Firth and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Capital assets pricing model categories.
Value Relevance Of Accounting Information In Capital Markets
DOWNLOAD
Author : Ojo, Marianne
language : en
Publisher: IGI Global
Release Date : 2016-12-12
Value Relevance Of Accounting Information In Capital Markets written by Ojo, Marianne and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-12 with Business & Economics categories.
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.
Inflation Accounting Capital Market Efficiency And Security Prices
DOWNLOAD
Author : Sanjoy Basu
language : en
Publisher: [Hamilton, Ont.] : Society of Management Accountants of Canada
Release Date : 1977
Inflation Accounting Capital Market Efficiency And Security Prices written by Sanjoy Basu and has been published by [Hamilton, Ont.] : Society of Management Accountants of Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Business & Economics categories.
Financial Reporting Information And Capital Markets
DOWNLOAD
Author : Michael Bromwich
language : en
Publisher: Financial Times/Prentice Hall
Release Date : 1992
Financial Reporting Information And Capital Markets written by Michael Bromwich and has been published by Financial Times/Prentice Hall this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.
This text reviews the theory of the economic measurement of income and wealth in financial accounting and presents an informational perspective on accounting information. It is aimed primarily at second and third year accounting undergraduates and first year postgraduates.
The Future Of Audit
DOWNLOAD
Author : Keith A. Houghton
language : en
Publisher: ANU E Press
Release Date : 2010-08-01
The Future Of Audit written by Keith A. Houghton and has been published by ANU E Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-08-01 with Business & Economics categories.
At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.
Southeast European Capital Markets Dynamics Relationship And Sovereign Credit Risk
DOWNLOAD
Author : Ani Stoykova
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2019-05-15
Southeast European Capital Markets Dynamics Relationship And Sovereign Credit Risk written by Ani Stoykova and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-15 with Business & Economics categories.
Important contribution of this book is testing the investors’ influence and accounting information on the Bulgarian capital markets and their relations with credit default swap spreads. Bulgarian capital market is a part of the SEE group countries and it is a developing country and in the process of its development, people and investors should learn more about risk, credit risk management, and their relation to the rules of the listed companies and agencies. Many factors may provoke a change in stock prices: financial and monetary policies, macroeconomic conditions, investors’ expectations and country’s sovereign credit risk. Accepting sovereign CDS spreads as measurements of investment expectations regarding the development of Bulgarian capital market, we review the role of accounting information in CDS pricing because the accounting data may help investors make the most effective decision. The aim will be accomplished by creating an empirical model, based on the theoretical ones, including a panel data approach, several accounting variables, which are expected to have an impact on CDS spreads.n this research, we analyze the joint movement of eleven financial markets of South East Europe (SEE) - Bulgaria, Croatia, Greece, Serbia, Slovenia, Turkey, Romania, Montenegro, Macedonia, Banja Luka and Sarajevo (Bosnia and Herzegovina) using correlation and regression analysis during the period 2005-2015. We reveal the role of investors’ expectations on the capital markets dynamics and sovereign credit risk in Bulgaria. Buy this book on degruyter.com“A href="https://www.degruyter.com/view/product/525145">https://www.degruyter.com/view/product/525145