The relation between taxation states and foreign direct investment has been studied for several perspectives and with states of different levels of development. Usually it's only considered the impact of tax level on the foreign direct investment volume. This paper enhances this view by assuming that multinationals companies (MNC) can use transfer prices systems and have got investment timing f...

this study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the tunisian stock exchange during 2009.it investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

Social media has become prominently popular. Tens of millions of users login to social media sites like Twitter to disseminate breaking news and share their opinions and thoughts. For businesses, social media is potentially useful for monitoring the public perception and the social reputation of companies and products. Despite great potential, how bad news about a company influences the public ...

We examine the valuation and capital allocation roles of voluntary disclosure when managers have private information regarding the firm’s investment opportunities, but an efficient market for corporate control influences their investment decisions. For managers with long-term stakes in the firm, the equilibrium disclosure region is two-tailed: only extreme good news and extreme bad news is disc...

News articles have always been a prominent force in the formation of a company’s financial image in the minds of the general public, especially the investors. Given the large amount of news being generated these days through various websites, it is possible to mine the general sentiment of a particular company being portrayed by media agencies over a period of time, which can be utilized to gau...

In this demo, we present a system we have developed for automatic broadcast-quality video indexing that successfully combines results from the fields of speaker verification, acoustic analysis, very large vocabulary caption character recognition, content based sampling of video, information retrieval, dialogue systems, and ASF media delivery over IP. The prototype system of this demo is availab...

In our information era, keywords are very useful to information retrieval, text clustering and so on. News is always a domain attracting a large amount of attention. However, the majority of news articles come without keywords, and indexing them manually costs highly. Aiming at news articles’ characteristics and the resources available, this paper introduces a simple procedure to index keywords...