This study investigated the association between mandatory disclosure and company value expressed in share price anticipation of earnings by using a sample of UK companies included in the FTSE 350 Index for a period of five years, from 2006 to 2010. A mandatory disclosure index was developed according to the IFRSs, which the companies listed in the stock market were obliged to adopt since 2005, ...

Patents for several biologic blockbusters will expire in the next few years. The arrival of biosimilars, the biologic equivalent of chemical generics, will have an impact on the current biopharmaceuticals market. Five core capabilities have been identified as paramount for those companies aiming to enter the biosimilars market: research and development, manufacturing, supporting activities, mar...

On the assumption that asset value of a company is the sum of the total amount of current price of stock and debt value, estimation was made with the first moment and second moment concerning a mean value and variance of the sum. We also assume a new variable for which fluctuation during an evaluation period conforms to these moments and follow geometric Brownian motion. Then we construct a def...

Cross-company defect prediction (CCDP) is a practical way that trains a prediction model by exploiting one or multiple projects of a source company and then applies the model to target company. Unfortunately, larger irrelevant crosscompany (CC) data usually makes it difficult to build a crosscompany defect prediction model with high performance. To address such issues, this paper proposes a dat...