Page title
Advanced Search Results For "finance"
Your filters
Hedging, Investment Efficiency, and the Role of the Information Environment.
Publication Type:Academic Journal
Source(s):Journal of Accounting, Auditing & Finance. Apr2022, Vol. 37 Issue 2, p324-351. 28p. 9 Charts.
- Authors:
- Lobo, Gerald J.
- Ranasinghe, Tharindra
- Yi, Lin
Abstract:Extant theories suggest that managers may use hedging either to alleviate underinvestment problems caused by costly external financing or to promote overinvestment by circumventing the scrutiny of external capital markets. We empirically investigate th...
Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs.
Publication Type:Academic Journal
Source(s):Journal of Accounting, Auditing & Finance. Jan2022, Vol. 37 Issue 1, p259-292. 34p. 7 Charts.
Abstract:Firms with internal control weakness (ICW) problems are less likely to provide managers with timely and precise information useful for internal resource management. The real options theory implies that managers in ICW firms, faced with information unce...
Emerging Issues in Fiscal Sustainability in India: A Study of Central Government Finances, 1979–1980 to 2018–2019.
Publication Type:Academic Journal
Source(s):South Asian Journal of Macroeconomics & Public Finance. Jun2022, Vol. 11 Issue 1, p39-68. 30p.
- Authors:
- Rath, Anita
- Sachan, Arpit
Abstract:The objective of the article is to examine the fiscal sustainability of the Indian central government's finances in the era of rule-based fiscal policy. Asymmetric budgetary adjustment process and revenue–expenditure nexus are also analysed in this art...
Depositor Characteristics and the Performance of Islamic Banks.
Publication Type:Academic Journal
Source(s):Journal of Accounting, Auditing & Finance. Jul2021, Vol. 36 Issue 3, p643-666. 24p. 4 Charts, 1 Graph.
Abstract:We investigate the reasons for the growing demand for Islamic banking internationally, and examine the relative economic performance of Islamic banks compared with conventional banks in managing their capital buffers and liquidity. Using data for the p...
Strategic Deviation and Stock Return Synchronicity.
Publication Type:Academic Journal
Source(s):Journal of Accounting, Auditing & Finance. Jan2021, Vol. 36 Issue 1, p172-194. 23p. 8 Charts.
- Authors:
- Ye, Kangtao
- Guan, Jenny Xinjiao
- Zhang, Bo
Abstract:We examine the effect of strategic deviation on the relative amount of firm-specific information incorporated into stock prices, measured by stock return synchronicity. Strategic deviation is conceptualized as the extent to which the pattern of a firm'...
Does Mandatory Disclosure of Internal Control Weaknesses Affect Corporate Financing Decisions?
Publication Type:Academic Journal
Source(s):Journal of Accounting, Auditing & Finance. Jul2020, Vol. 35 Issue 3, p581-606. 26p. 1 Diagram, 8 Charts.
- Authors:
- Gao, Xinghua
- Jia, Yonghong
- Li, Siyi
Abstract:We examine the impact of internal control weaknesses (ICWs) on firms' financing choices and how firms alter their financing behavior after the mandated disclosure of ICWs. We find that, before disclosure, ICW firms tend to seek external financing more ...
Controlled Currency Regime and Pricing of Exchange Rate Risk: Evidence From China.
Publication Type:Academic Journal
Source(s):Journal of Accounting, Auditing & Finance; Jan2022, Vol. 37 Issue 1, p39-76, 38p, 1 Diagram, 12 Charts, 2 Graphs
- Authors:
- Hua, Xiuping
- Huang, Wei
- Jiang, Ying
Abstract:Copyright of Journal of Accounting, Auditing & Finance is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, ...