Accounting Factors, Non-Accounting Factors, and Net Initial Return
نویسندگان
چکیده
منابع مشابه
Efficiency analysis accounting for internal and external non-discretionary factors
This paper develops a method based on data envelopment analysis (DEA) for efficiency assessments taking into account the effect of non-discretionary factors. A typology that classifies the non-discretionary factors into two groups is proposed: the factors that characterize the external conditions where the decision making units (DMUs) operate (external factors), and the factors that are interna...
متن کاملWealth Accumulation and Factors Accounting for Success.
We use detailed income, balance sheet, and cash flow statements constructed for households in a long monthly panel in an emerging market economy, and some recent contributions in economic theory, to document and better understand the factors underlying success in achieving upward mobility in the distribution of net worth. Wealth inequality is decreasing over time, and many households work their...
متن کاملValuation and Initial Return of Initial Public Offerings: Role of Discretionary Accounting Accruals
This study examines the role of pre-IPO discretionary accruals in the valuation and first day initial returns of IPOs. We find that IPO offer price is unaffected whereas market closing price is positively associated with the levels of pre-IPO discretionary accruals for issuers with aggressively reported earnings. We also find that this relative over-valuation of managed earnings by the markets ...
متن کاملWeighing dispositional and situational factors in accounting for suicide terrorism.
Lankford's book makes the important point that analyses of suicide terrorists often commit the error of overestimating the importance of situational causes of behavior and underestimating dispositional causes, such as underlying pathology. Personality and individual differences are important; suicide terrorists are not ordinary people driven by situational pressures. However, citation of empiri...
متن کاملIdentification and Categorization of Effective Factors and Indices in Measuring the Maturity of Accounting Information System
Management accounting highlights the use of accounting information for decision making and optimal control and management of executives in organizations. Accounting information is provided comprehensively by the accounting information system (AIS). To develop the AIS, the maturity of the system should be determined. In this regard, the first step is to identify and categorize maturity factors a...
متن کاملذخیره 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: Journal of Accounting Auditing and Business
سال: 2020
ISSN: 2614-3844
DOI: 10.24198/jaab.v3i1.25019