Now showing items 1-6 of 6
Earnings management in Libyan commercial banks: perceptions of stakeholders.
The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders, including regulators, investors and ...
Modelling oil and gas stock returns using multi factor asset pricing model including oil price exposure.
Oil and gas is one of the most important sectors in every economy and the valuation of oil and gas companies becomes quite challenging due to the volatility of crude oil price. The paper investigates the determinants of ...
An analysis of seasonality fluctuations in the oil and gas stock returns.
(Cogent OA, 2016-01-04)
This paper investigates the existence of seasonality anomalies in the stock returns of the oil and gas companies on the London Stock Exchange. It employs F-test, Kruskal–Wallis and Tukey tests to examine days-of-the-week ...
The temporal nature of legitimation: the case of IFRS8.
(Taylor and Francis, 2016-03-17)
Legitimation can operate on an episodic or continual basis [Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610]. We examine the temporal legitimation ...
Moral legitimacy: the struggle of homeopathy in the NHS.
This article deploys a well-established theoretical model from the accountability literature to the domain of bioethics. Specifically, homeopathy is identified as a controversial industry and the strategic action of advocates ...
Analyst coverage: does the listing location really matter?
Using a count panel regression method, we find that the listing location really does matter as stocks listed on the main board (FTSE350) rather than the junior market (AIM) attract more analyst coverage than can be explained ...