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This research investigates whether the post-earnings announcement equity security price return drift is monotonic but (1) at a different rate than at the time of the earnings announcement, and (2) at different rates for positive unexpected earnings and negative unexpected earnings. Our results...
The focus of this study is to improve understanding of the incentives underlying a particular type of off-balance sheet financing: the non-consolidation of finance subsidiaries. We examine a sample of French firms that had finance subsidiaries during the 1990–1997 period. More than 32% of these...
The purpose of the paper is to search for a typology of management control system mix (MCSM) in 110 Finnish technology firms. MCSM is considered as a portfolio of management control mechanisms. In a MCSM, single systems are implemented and changed as a package. Instead of analysing such single...
This paper seeks to investigate the practices of corporate environmental disclosures of the IBEX 35 Spanish firms on their websites. Three areas are studied: (1) the disclosure of non-financial environmental reporting; (2) the disclosure of financial environmental reporting; and (3) the analysis...
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