Accounting earnings response coefficient: An extension to banking shares in Asia Pacific countries

نویسندگان
چکیده

برای دانلود رایگان متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Earnings Response Coefficient of Banking Shares: A Multi-Country Study with Control for Risk

This paper reports new finding on earnings response coefficients of banking firms on how information disclosed regarding (i) total earnings and (ii) fee earnings is associated with share price changes around the time of financial report releases. This paper extends to banking firms a widely used analysis of earnings response studies on non-banking firms. To obtain robust test results, we extend...

متن کامل

A Comparative Appraisal of Roadway Accident for Asia-Pacific Countries

This paper describes an attempt to shed some light on road safety in Asia Pacific region by characterizing and assessing its road accidents. The relevant national road accident data were extracted from centralized data sources of international agencies. Due to data incompleteness and missing values, 21 Asia Pacific countries, presenting more than half of the world’s population, were selected fo...

متن کامل

Evidence from Asia-Pacific Countries

The traditional societies are realising the relevance of knowledge in everyday life, and due to which are getting converted into knowledge driven societies. Therefore, knowledge–driven societies are giving rise to knowledge–driven economies. This is a global phenomenon, hence nations that have less access to knowledge are less privileged whereas nations with better access to knowledge become pr...

متن کامل

Analyst Earnings Forecast Trends in Pacific Rim Countries

This study analyzes trends in analyst forecast properties from 1987 through 1998 in the United States and seven Pacific Rim countries: Australia, New Zealand, Taiwan, Hong Kong, Japan, South Korea, and Thailand. Analyst forecast properties in the United States have become less dispersed, more accurate, and less optimistic during the sample period. Similar trends exist in Australia and New Zeala...

متن کامل

A Cross Country Comparison of Banking Efficiency: Asia Pacific Banks

This paper attempts to estimate the efficiency of the top 300 Asia Pacific Banks, as ranked by the Asian bankers, through a cross country analysis. We use a non-parametric frontier technique called data envelopment analysis (DEA) to derive technical and scale efficiency measures for these banks in 2006. The sensitivity of DEA efficiency of various input-output variables combination is investiga...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Advances in Accounting

سال: 2011

ISSN: 0882-6110

DOI: 10.1016/j.adiac.2011.08.002