GLORIA

GEOMAR Library Ocean Research Information Access

X

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
  • 1
    Online Resource
    Online Resource
    Adoption of principle-based IFRS and intercompany comparability of operating performance
    Emerald ; 2020
    In:  Asian Journal of Accounting Research Vol. 5, No. 2 ( 2020-07-22), p. 341-352
    Details
    In: Asian Journal of Accounting Research, Emerald, Vol. 5, No. 2 ( 2020-07-22), p. 341-352
    Abstract: The study aims to investigate whether the adoption of IFRS could ensure ultimate intercompany comparability of operating performance in terms of uniformity in the application of accounting methods and reporting style. Design/methodology/approach Using content analysis on 125 annual financial statements of 25 companies from five industries listed on the Dhaka Stock Exchange in Bangladesh, this study reports that only the sole adoption and application of principle based IFRS cannot ensure ultimate intercompany comparability of financial reports. Findings The findings document that the adoption of IFRS cannot ensure the application of same accounting methods as well as way of presentations which is a precondition of greater comparability of operating performance of competitive firms. The methodological and reporting direction through local regulatory agencies alongside maximum compliance with principle based IFRS can enhance intercompany comparability of financial reports in the same industry. Originality/value This study tries to manifest that sole adoption cum implementation of IFRS could not ensure ultimate intercompany comparability of operating performance within the same industry and urges to conduct further research to find out the ways to do so.
    Type of Medium: Online Resource
    ISSN: 2443-4175
    URL: Article
    DOI: 10.1108/AJAR-03-2020-0015
    Language: English
    Publisher: Emerald
    Publication Date: 2020
    detail.hit.zdb_id: 2952193-2
    SSG: 3,2
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 2
    Online Resource
    Online Resource
    THE CHAIN CAUSALITIES BETWEEN ENERGY CONSUMPTION AND ENVIRONMENTAL DEGRADATION ON THE INDIAN SUBCONTINENT
    ARF (Academic Research Foundations) India ; 2022
    In:  INDIAN JOURNAL OF ECONOMICS AND FINANCIAL ISSUES Vol. 3, No. 1 ( 2022), p. 89-110
    Details
    In: INDIAN JOURNAL OF ECONOMICS AND FINANCIAL ISSUES, ARF (Academic Research Foundations) India, Vol. 3, No. 1 ( 2022), p. 89-110
    Abstract: This study investigates a chain of causalities among energy consumption and socioeconomic development in the Indian subcontinent with an annual dataset of 43 years from 1972-2014. By applying Dynamic Ordinary Least Squares (DOLS), Fully Modified Ordinary Least Squares (FMOLS) and Vector Error Correction Model (VECM), it documents that the household final consumption expenditure positively determines the electricity consumption. The chain of causalities is reported in the order that energy consumption causes economic development which causes household final consumption expenditure and household final consumption expenditure causes electricity consumption. The main findings document that economic development led higher living standard positively drives carbon emissions through electricity consumption.
    Type of Medium: Online Resource
    ISSN: 2582-5186
    URL: Article
    DOI: 10.47509/IJEFI.2022.v03i01.06
    Language: Unknown
    Publisher: ARF (Academic Research Foundations) India
    Publication Date: 2022
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 3
    Online Resource
    Online Resource
    THE CHAIN CAUSALITIES BETWEEN ENERGY CONSUMPTION AND ENVIRONMENTAL DEGRADATION ON THE INDIAN SUBCONTINENT
    ARF (Academic Research Foundations) India ; 2022
    In:  JOURNAL OF DEVELOPMENT ECONOMICS AND FINANCE Vol. 3, No. 2 ( 2022), p. 29-
    Details
    In: JOURNAL OF DEVELOPMENT ECONOMICS AND FINANCE, ARF (Academic Research Foundations) India, Vol. 3, No. 2 ( 2022), p. 29-
    Abstract: This study investigates a chain of causalities among energy consumption and socioeconomic development in the Indian subcontinent with an annual dataset of 43 years from 1972-2014. By applying Dynamic Ordinary Least Squares (DOLS), Fully Modified Ordinary Least Squares (FMOLS) and Vector Error Correction Model (VECM), it documents that the household final consumption expenditure positively determines the electricity consumption. The chain of causalities is reported in the order that energy consumption causes economic development which causes household final consumption expenditure and household final consumption expenditure causes electricity consumption. The main findings document that economic development led higher living standard positively drives carbon emissions through electricity consumption.
    Type of Medium: Online Resource
    ISSN: 2582-5194
    URL: Article
    DOI: 10.47509/JDEF.2022.v03i02.03
    Language: Unknown
    Publisher: ARF (Academic Research Foundations) India
    Publication Date: 2022
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 4
    Online Resource
    Online Resource
    ADOPTION AND DETERMINANTS OF TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) REPORTING FRAMEWORKS BY AUSTRALIAN STOCK EXCHANGE (ASX) LISTED COMPANIES
    ARF (Academic Research Foundations) India ; 2022
    In:  INDIAN JOURNAL OF APPLIED ECONOMICS AND BUSINESS Vol. 5, No. 1 ( 2022), p. 1-18
    Details
    In: INDIAN JOURNAL OF APPLIED ECONOMICS AND BUSINESS, ARF (Academic Research Foundations) India, Vol. 5, No. 1 ( 2022), p. 1-18
    Abstract: : This study investigates the determinants and extent of adoption of TCFD reporting frameworks by the listed corporate entities of the Australian Stock Exchange (ASX). Using content analysis on annual reports of 31 TCFD supporting ASX listed corporate entities, this study quantifies the extent of climate related risk disclosure by counting both, the number of words and pages. The investigation of the study found only 34 of over 2000 ASX listed corporate entities supported the framework till December 2020. The findings of the study claim that the intention of the reporting entities- integrated reporting with annual report and separate reporting as sustainability report, plays significant roles in adopting and disclosing TCFD reporting frameworks. More specifically, 70% of the supporting companies follow separate reporting strategy and disclose significantly more climate related financial risks than their counterparts.
    Type of Medium: Online Resource
    ISSN: 2582-4325
    URL: Article
    DOI: 10.47509/IJAEB.2023.v05i01.01
    Language: Unknown
    Publisher: ARF (Academic Research Foundations) India
    Publication Date: 2022
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 5
    Online Resource
    Online Resource
    Effectiveness of Rural Livelihood Project (RLP) in Reducing Poverty: A Case Study in Bangladesh
    Khulna University Business Administration Discipline ; 2008
    In:  Khulna University Business Review
    Details
    In: Khulna University Business Review, Khulna University Business Administration Discipline
    Abstract: This study aimed at evaluating the effectiveness of Rural Livelihood Project (RLP) in terms of its impact on reducing poverty in Bangladesh. The study considered 110 members in 10 randomly selected women cooperative societies. It found that the RLP is effective in reducing poverty and raising the living standard of the participating family members. The effectiveness of the RLP has been measured in terms of its contribution in generating more income, inducing and supporting more consumption of nonfood and nutrition food items. The RLP has contributed positively to reduce family size by 4.7%, raise consciousness in improving housing materials by 92%, and diversifying occupations among the attending members. Consciousness has also increased in drinking water, sanitation, modern healthcare, women empowerment, maternal treatment, child education. and birth control.
    Type of Medium: Online Resource
    ISSN: 2664-3502 , 1811-3788
    URL: Journal
    URL: Article
    DOI: 10.35649/KUBR
    DOI: 10.35649/KUBR.2005.5.1.6
    Language: English
    Publisher: Khulna University Business Administration Discipline
    Publication Date: 2008
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 6
    Online Resource
    Online Resource
    The direct costs of raising external equity capital for US REIT IPOs
    Emerald ; 2012
    In:  Journal of Property Investment & Finance Vol. 30, No. 6 ( 2012-09-21), p. 538-562
    Details
    In: Journal of Property Investment & Finance, Emerald, Vol. 30, No. 6 ( 2012-09-21), p. 538-562
    Abstract: The purpose of this paper is to investigate the total direct costs of raising external equity capital for US real estate investment trust (REIT) initial public offerings (IPOs). Design/methodology/approach The study provides recent evidence on total direct costs for a comprehensive dataset of 125 US REIT IPOs from 1996 until June 2010. A multivariate OLS regression is performed to determine significant factors influencing the level of total direct costs and also underwriting fees and non‐underwriting direct expenses. Findings The study finds economies of scale in total direct costs, underwriting fees and non‐underwriting expenses. The equally (value) weighted average total direct costs are 8.33 percent (7.52 percent), consisting of 6.49 percent (6.30 percent) underwriting fees and 1.87 percent (1.22 percent) non‐underwriting direct expenses. The study finds a declining trend of total direct costs for post 2000 IPOs which is attributed to the declining trend in both underwriting fees and non‐underwriting direct expenses. Offer size is a critical determinant for both total direct costs and their individual components and inversely affects these costs. The total direct costs are found significantly higher for equity REITs than for mortgage REITs and are also significantly higher for offers listed in New York Stock Exchange (NYSE). Underwriting fees appear to be negatively influenced by the offer price, the number of representative underwriters involved in the issue, industry return volatility and the number of potential specific risk factors but positively influenced by prior quarter industry dividend yield and ownership limit identified in the prospectus. After controlling for time trend, the paper finds REIT IPOs incur higher non‐underwriting direct expenses in response to higher industry return volatility prior to the offer. Originality/value This paper adds to the international REIT IPO literature by exploring a number of new influencing factors behind total direct costs, underwriting fees and non‐underwriting direct expenses. The study includes data during the recent GFC period.
    Type of Medium: Online Resource
    ISSN: 1463-578X
    URL: Article
    DOI: 10.1108/14635781211264513
    Language: English
    Publisher: Emerald
    Publication Date: 2012
    detail.hit.zdb_id: 2025925-6
    SSG: 3,2
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 7
    Online Resource
    Online Resource
    The level of representative underwriting and the underwriting costs of REIT SEOs
    Emerald ; 2012
    In:  Journal of Property Investment & Finance Vol. 30, No. 1 ( 2012-02-03), p. 18-41
    Details
    In: Journal of Property Investment & Finance, Emerald, Vol. 30, No. 1 ( 2012-02-03), p. 18-41
    Abstract: The purpose of this paper is to investigate factors influencing the underwriting discount for US Real Estate Investment Trust (REIT) Seasoned Equity Offerings (SEOs). Design/methodology/approach The study provides new evidence on determinants of underwriting discounts with a comprehensive dataset of 783 US REIT SEOs from 1996 until June 2010. Ordinary least squares regressions are performed to estimate the effect of the level of representative underwriting along with other potential factors on underwriting discounts. Findings The study complements the well‐documented notion of the economies of scale in SEO underwriting discounts. The equally (value) weighted underwriting discounts averaged 4.21 per cent (4.10 per cent) with a declining trend over time. The findings of this study show the statistically and economically significant negative effect of the level of representative underwriting on the underwriting discounts, as well as the significance of the structure of underwriting syndicate in determining the underwriting discounts. The findings suggest that issuers can minimize the costs of raising secondary equity capital by optimally allocating the underwriting business among the underwriters. Originality/value This paper adds to the international REIT SEO literature by exploring new evidence behind underwriting discounts. The study includes data before and after the REIT Modernization Act 1999 and during the recent global financial crisis period.
    Type of Medium: Online Resource
    ISSN: 1463-578X
    URL: Article
    DOI: 10.1108/14635781211194782
    Language: English
    Publisher: Emerald
    Publication Date: 2012
    detail.hit.zdb_id: 2025925-6
    SSG: 3,2
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 8
    Online Resource
    Online Resource
    Dynamic Impacts of Economic Policy Uncertainty on Australian Stock Market: An Intercontinental Evidence
    SAGE Publications ; 2022
    In:  Journal of Emerging Market Finance Vol. 21, No. 1 ( 2022-03), p. 64-91
    Details
    In: Journal of Emerging Market Finance, SAGE Publications, Vol. 21, No. 1 ( 2022-03), p. 64-91
    Abstract: This study empirically investigates the impacts of economic policy uncertainty (EPU) of five countries from four continents on the Australian stock market with monthly observations from January 1998 to January 2021. The dynamic linkage model reports that EPUs are negatively influenced by their own lagged effect along with bidirectional volatility spillover and the returns of stock markets unidirectionally spillover to the EPU of the corresponding economy. The study documents that shocks originated in the Australian stock market spillover negatively onto its own EPU and that of China and positively onto EPUs of Europe and Japan. The shocks originated in EPUs of Australia, Europe, China, and Japan significantly negatively impact the Australian stock market. The bidirectional volatilities of EPUs can offer insight for portfolio investors in searching the possible hedging opportunities in Australia. The reported drivers of Australian EPU can be incorporated in formulating and implementing the EPU-sensitive Australian trade policies. JEL: G15, G17, G18
    Type of Medium: Online Resource
    ISSN: 0972-6527 , 0973-0710
    URL: Article
    DOI: 10.1177/09726527211069610
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2022
    detail.hit.zdb_id: 2180453-9
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 9
    Online Resource
    Online Resource
    The underpricing of US REIT IPOs: 1996–2010
    Informa UK Limited ; 2011
    In:  Journal of Property Research Vol. 28, No. 3 ( 2011-09), p. 233-248
    Details
    In: Journal of Property Research, Informa UK Limited, Vol. 28, No. 3 ( 2011-09), p. 233-248
    Type of Medium: Online Resource
    ISSN: 0959-9916 , 1466-4453
    URL: Article
    DOI: 10.1080/09599916.2011.577905
    Language: English
    Publisher: Informa UK Limited
    Publication Date: 2011
    detail.hit.zdb_id: 1481270-8
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
  • 10
    Online Resource
    Online Resource
    Going Private Transactions and Private Equity Takeovers: What Have We Learned?
    Khulna University Business Administration Discipline ; 2015
    In:  Khulna University Business Review
    Details
    In: Khulna University Business Review, Khulna University Business Administration Discipline
    Abstract: Purpose: This study was directed towards uncovering the previous studies carried out in relation with going private transactions. Design: A qualitative literature review method has been utilized to serve the objectives. Findings: The review of literature in this paper uncovers the research related to going private transactions. Private Equity is the one dimension, of going private transactions, that has attracted little attention thus far. Given the dynamism in PE transactions and a dearth of research in this area, the proposed study will extend prior research by using more relevant, recent and Large-scale data and is expected to bring new insights into the corporate finance Literature in terms of the nature and implications of PE takeovers in Australia. Originality: A comprehensive review of the extant literature, being carried out in this paper, reveals that 110 studies have been conducted to investigate the fink among undervaluation, incentive alignment, governance mechanisms and private equity takeovers.
    Type of Medium: Online Resource
    ISSN: 2664-3502 , 1811-3788
    URL: Journal
    URL: Article
    DOI: 10.35649/KUBR
    DOI: 10.35649/KUBR.2015.10.12.5
    Language: English
    Publisher: Khulna University Business Administration Discipline
    Publication Date: 2015
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...