17 results

Financial liberalisation in Mauritius and the finance-growth nexus.

Thesis
Jouan, J. K. Financial liberalisation in Mauritius and the finance-growth nexus. (Thesis)
Edinburgh Napier University. Retrieved from http://researchrepository.napier.ac.uk/id/eprint/3598
The purpose of the thesis is to explore the empirical relevance of the theory of financial liberalisation in the Mauritian context. After confronting the conflicting views in ...

The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors

Journal Article
Huang, Z., & Gao, S. (2014)
The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors. Journal of Chinese Economic and Foreign Trade Studies, 7(3), 173-192. https://doi.org/10.1108/jcefts-02-2015-0009
Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from the perspective of Chinese institutional investors in relation to their investm...

Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.

Journal Article
Hou, T. C., Hung, W., & Gao, S. S. (2014)
Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift. Journal of Accounting, Auditing and Finance, 29, 238-259. https://doi.org/10.1177/0148558X14530129
This study examines the relationship among analysts’ earnings forecast revisions, information uncertainty, and stock returns and provides new evidence that stock price drift o...

Measuring the degree of trust and its impact: the role of Management Accounting in creating and maintaining trust

Thesis
Muehl, J. K. Measuring the degree of trust and its impact: the role of Management Accounting in creating and maintaining trust. (Thesis)
Edinburgh Napier University. Retrieved from http://researchrepository.napier.ac.uk/id/eprint/6424
This research attempts to measure the degree of trust and its impact and to understand the role of Management Accounting in creating and maintaining trust. According to Zucker...

Case study 20: Making research relevant

Conference Proceeding
Steven, G. (2007)
Case study 20: Making research relevant. In Linking disciplinary research with teaching at Napier University, 97-101
No abstract available.

Stock Options and Credit Default Swaps in Risk Management

Journal Article
Al-Own, B., Minhat, M., & Gao, S. (2018)
Stock Options and Credit Default Swaps in Risk Management. Journal of International Financial Markets, Institutions and Money, 53, 200-214. https://doi.org/10.1016/j.intfin.2017.09.021
The use of stock options and credit default swaps (CDS) in banks is not uncommon. Stock options can induce risk-taking incentives, while CDS can be used to hedge against credi...

Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria

Journal Article
Shettima, U., & Dzolkarnaini, N. (2018)
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria. Journal of Accounting in Emerging Economies, 8(3), (369-386). ISSN 2042-1168
Purpose: This paper examines the effect of board characteristics on MFIs performance in Nigeria. A specific country study is warranted given the results from pooled cross-coun...

Seven reasons why taxing company sales instead of profits is a non-starter.

Other
Steven, G. (2016)
Seven reasons why taxing company sales instead of profits is a non-starter
No abstract available.

Corporate risk disclosure: its determinants and its impact on the company's cost of equity capital

Thesis
Rajab, B. Corporate risk disclosure: its determinants and its impact on the company's cost of equity capital. (Thesis)
Edinburgh Napier University. Retrieved from http://researchrepository.napier.ac.uk/id/eprint/3744
Risk disclosure has received considerable interest and attention in recent times. The aim of this research is to examine risk information disclosure in annual reports with the...

How to ditch corporation tax and grow government income at the same time

Other
Steven, G. (2016)
How to ditch corporation tax and grow government income at the same time
How to ditch corporation tax and grow government income at the same time