Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 9 of 9 for “"Accounting variables"”.
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Accounting variables, stock splits and when-issued trading
… using information with respect to nine accounting variables, to determine if there are systematic differences in accounting information that are useful in classifying stock-splitting firms as being associated with when-issued trading. The classification accuracy of the logistic …
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An investigation into the association between accounting variables and stock market returns: the Mexican case
… that a statistical dependence exists between accounting variables and stock market returns in a Mexican context. Security price research refers to such statistical dependence as "information content." In order to satisfy the above objective, three different abnormal performance indexes were …
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Incremental information content of cash flow variables: A spanning approach
… have an incremental information content over accounting measure. This study employes the arbitrage argument to establish an economic model which makes it possible to incorporate raw accounting variables into a return generating process. Based on the economic model, a new methodology, the …
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Financial intermediation and interest rate risk
… these provisions, are as important as firm-level accounting variables in explaining the interest rate exposures of individual banks. Finally, this work empirically addresses the impact of securitization on bank interest rate risk. In particular, the research questions whether securitization is …
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Exchange rate and interest rate exposure of UK non-financial firms and industries
… as concentrated. Then using firm specific accounting variables, the results indicated that the determinants of exchange rate exposure were different to that of interest rate exposure. Finally, it was also found that for most UK firms and industries: increased risk did not necessarily lead …
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Cash Flow as a Predictor of Share Returns: Evidence from the Johannesburg Stock Exchange
… over the period 2008 to 2018, using cash and accounting variables to test for predictive ability on six-month ahead total share returns. In contrast to the findings by Foerster, Tsagarelis and Wang (2017), the results suggest that accrual-based measures provide more explanatory power for share …
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Models of Corporate and Bank Default and Credit Migration
… provides useful additional information over accounting variables for predicting changes in bank credit ratings. Using a dataset of 98 equity listed banks from 1997 to 2004, we find that di~tance to default measure I has additional explanatory power for modeling current ratings, or predicting …
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Essays on the financial constraints and related firm behaviour: the case of Pakistan
… for the setting of Pakistan, we regress the accounting variables of the latest measures on the financial constraint status of the firms. We find cash flow, total debt, age, and cash holdings as continuous significant determinants of a firm‟s financial status in different modelling …