Earnings response coefficients of OECD banks: Tests extended to include bank risk factors
نویسندگان
چکیده
منابع مشابه
the effect of quality of earnings on earnings response coefficients
so far, the financial experts could not calculate independent earnings to have a necessary quality. in this case, they can reach a range of earnings, which show a more correct form of quality of earnings, of course with performing the suitable equitabilities. therefore, the concept of quality of earnings is not a fixed defining. however, it is a relative concept that depends to its relation to ...
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Because of transactions costs and investor/manager information asymmetries, internally generated funds should be less costly than funds raised by issuing shares. This suggests that as firms use more internal funds relative to external equity, their costs of equity capital will fall and the rate the market uses to discount unexpected earnings of such firms will be lower. We hypothesize that (1) ...
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ژورنال
عنوان ژورنال: Advances in Accounting
سال: 2013
ISSN: 0882-6110
DOI: 10.1016/j.adiac.2013.03.003