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Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
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Anuwat Boonprasope and Korrakot Yaibuathet Tippayawong
Following the COVID-19 pandemic, the healthcare sector has emerged as a resilient and profitable domain amidst market fluctuations. Consequently, investing in healthcare securities, particularly through mutual funds, has gained traction. Existing researc...
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Jennifer Riley and Eileen Taylor
In this paper, we examine whether the readability of different types of corporate risk disclosures influences the risk judgments of nonprofessional investors. Our study contributes evidence to the Security and Exchange Commission?s ongoing initiative to ...
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Andrey Kudryavtsev
The present study explores the effect of the gambler?s fallacy on stock trading volumes. I hypothesize that if a stock?s price rises (falls) during a number of consecutive trading days, then the gambler?s fallacy may cause at least some of the investors ...
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Jusmarni Amir
Pág. 455 - 463
Stocks are currently a popular investment product among investors. Stocks that are of interest to investors are stocks that have a high selling value because the stock price is a very important factor to pay attention to and indicators are used to measur...
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Aleksandar Naumoski, Péter Juhász
Pág. 35 - 46
Determining optimal cash holding is one of the most crucial issues in the corporate financial management aiming to maximise the shareholder value. The optimum of corporate cash amount is not only dependent on many company-specific factors, but it is also...
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