This paper investigates whether and to what extent strategy disclosure influences the cost of capital, comparing family and non-family firms and considering the proportion of women …
GE Iatridis, K Pappas, M Walker - The British Accounting Review, 2022 - Elsevier
This paper studies the relation between the quality of corporate narrative disclosure and the timeliness of goodwill impairments. We combine five measures of the linguistic content of …
F Zogning - Economics, Management, and Financial Markets, 2017 - ceeol.com
Financial systems are generally classified as being bank-based or market-based. This paper compares the characteristics of major financial systems on the basis of financing channels …
JJ Chen, J Liu, L Xie, X Cheng - The British Accounting Review, 2024 - Elsevier
We investigate whether overpaid executives in Chinese listed firms engage in impression management by using forward-looking strategy-related disclosure (FLSD) in management …
G Di Martino - Journal of Financial Management, Markets and …, 2019 - World Scientific
We examine the information content of strategic-plans' long-term growth targets (SPLTG) and of strategic-plans' forecast horizons (SPFH). Using a sample of 224 strategic plan …
F Rojas, J Rojas, P Wanke - International Journal of …, 2024 - search.proquest.com
Objective: This study investigates the development and relationships between the goodness of fit of demand forecasts and supply chain decision-making within organisations …
FR Zuñiga, J Rojas, P Wanke - … Business Review: Int. J. Prof. Bus …, 2024 - dialnet.unirioja.es
Objective: This study investigates the development and relationships between the goodness of fit of demand forecasts and supply chain decision-making within organisations …
L Heckmann-Draisbach, C Memmel - 2024 - papers.ssrn.com
We analyse the financial forecasts small and medium-sized German banks provided in several waves of a quantitative survey, called LIRES, and compare them with the results the …
Essays on Corporate Disclosure of Value Creation Sam Rawsthorne Page 1 Essays on Corporate Disclosure of Value Creation Sam Rawsthorne This dissertation is submitted to …