Search results for "InVEST"

showing 10 items of 2596 documents

Information and Investor Behavior Surrounding Earnings Announcements

2014

Preliminary version The goal of this paper is to analyze the impact of annual earnings announcements on the market through the order flow data in addition to the usual transaction data. In this respect, examining order flow data can potentially reveal valuable information which is not available from transaction data. In fact, the data allow us to test hypotheses about asymmetric information and investor behavior and to test if the behavior varies with investor sophistication. In addition, the paper tries to identify the determinants of the impact on a firm's value using assumptions about investor behavior.

Earnings announcementsEarningsFinancial economicsmedia_common.quotation_subjectComputerApplications_COMPUTERSINOTHERSYSTEMSExperimental and Cognitive PsychologyRepresentativeness heuristicInformation asymmetryInvestor profileInvestor behaviorOrder (exchange)Value (economics)EconometricsBusinessTransaction dataSophisticationFinancemedia_commonJournal of Behavioral Finance
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Earnings sustainability, economic conditions and the value relevance of accounting information

2013

Summary This study demonstrates that the value relevance of accounting information is influenced by the ability to capitalize investments in valuable resources. We use data from Sweden to show that firms that operate in industries in which accounting conservatism limits this capitalization display lower value relevance as a result of more unsustainable earnings components. However, when controlling for the different properties of sustainable and unsustainable earnings components, the difference vanishes. Moreover, we show that firms operating in industries in which more investments are immediately expensed display systematic temporal variations in the level of value relevance. We contend th…

Earnings response coefficientEarningsbusiness.industryStrategy and ManagementAccountingMonetary economicsInvestment (macroeconomics)Value (economics)Accounting information systemSustainabilityEconomicsRelevance (information retrieval)businessApplied PsychologyCapitalizationScandinavian Journal of Management
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Corruption and Organised Crime Signalling Indicators for Foreign Investors as Applied to Eastern European Countries

2021

The former communist countries in Central and Eastern Europe and, implicitly, their economies, went through specific and sometimes asymmetric developments since the fall of the “iron curtain” at the end of the 1980s. During those years, they faced many challenges to create a secure and predictable economic environment for individuals and businesses, local or foreign. We propose a framework that considers legal, social, and economic indicators which can be used by foreign investors to make wise and efficient business decisions. Our main purpose is to expand the traditional economic analysis framework and enrich it with new institutional and societal indicators from the social, quality of lif…

Eastern europeanMarket economyQuality of life (healthcare)Communist stateEconomic indicatorCorruptionmedia_common.quotation_subjectOrganised crimeBusinessForeign direct investmentIron Curtainmedia_commonKnE Social Sciences
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Long-term ecology of investors in a financial market

2018

AbstractThe cornerstone of modern finance is the efficient market hypothesis. Under this hypothesis all information available about a financial asset is immediately incorporated into its price dynamics by fully rational investors. In contrast to this hypothesis many studies have pointed out behavioral biases in investors. Recently it has become possible to access databases that track the trading decisions of investors. Studies of such databases have shown that investors acting in a financial market are highly heterogeneous among them, and that heterogeneity is a common characteristic of many financial markets. The article describes an empirical study of the daily trading decisions of all Fi…

Ecology Financial market.050208 financeEcologyInvestment strategyFinancial assetGeneral Arts and Humanities05 social sciencesFinancial marketGeneral Social SciencesBehavioral economicsSettore FIS/07 - Fisica Applicata(Beni Culturali Ambientali Biol.e Medicin)Efficient-market hypothesislcsh:Social Scienceslcsh:HAdaptive market hypothesis0502 economics and businessInvestment styleBusiness050207 economicsEmpirical evidenceGeneral Economics Econometrics and FinanceGeneral Psychology
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Reed Warbler Hosts Do Not Fine-Tune Mobbing Defenses During the Breeding Season, Even When Cuckoos Are Rare

2021

Hosts of brood parasitic cuckoos often employ mobbing attacks to defend their nests and, when mobbing is costly, hosts are predicted to adjust their mobbing to match parasitism risk. While evidence exists for fine-tuned plasticity, it remains unclear why mobbing does not track larger seasonal changes in parasitism risk. Here we test a possible explanation from parental investment theory: parents should defend their current brood more intensively as the opportunity to replace it declines (re-nesting potential), and therefore “counteract” any apparent seasonal decline to match parasitism risk. We take advantage of mobbing experiments conducted at two sites where reed warblers (Acrocephalus sc…

Ecologyparental investmentEvolutionavian brood parasitismQH359-425re-nesting potentialfrontline defenseseasonal changeQH540-549.5Frontiers in Ecology and Evolution
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Economia di Mercato, Investimenti Diretti dall'Estero e Corruzione nei Paesi in Via di Sviluppo: Ipotesi Teoriche e Prime Verifiche Empiriche

2006

Il saggio analizza i legami che possono intercorrere fra le restrizioni alle attività economiche e la corruzione nelle economie di mercato emergenti, e il loro impatto sui flussi degli Investimenti Diretti Esteri (IDE) all''interno di questi paesi da parte di imprese multinazionali. Si ipotizza che il livello di corruzione esistente in un dato paese sia in larga parte coctituito da una forma di rent-seeking interpretata come una risposta razionale da aprte degli agenti economici al contesto istituzionale in cui essi operano. Lo studio contiene una parte empirica volta a verificare se il livello di corruzione prodotto dall''attività di regolamentazione pubblica influenza i flussi di IDE nell…

Economia della CorruzioneInvestimenti diretti EsteriEconomia dello Sviluppo
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Efficiency, Fairness and Sustainability in Social Housing Policy and Projects

2023

The provision of affordable housing for low-income households is a very complex issue long debated in many countries around the world. Social Housing (SH) is one of the tools for achieving fairness, social sustainability and economic feasibility, and is interrelated with politics, ethics and economics, as well as the environment, architecture and technology. In other words, national and local policy, and also public and private financial resources are all needed to provide SH. SH also involves social and urban transformations and is, consequently, linked to urban planning and redevelopment projects, real estate market dynamics and cooperation between public and private stakeholders. Further…

Economic evaluation of investmentsHousing PolicyFairness and right to the citySettore ICAR/22 - EstimoReal estate market
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European Union commitment towards RES market penetration: From the first legislative acts to the publication of the recent guidelines on State aid 20…

2015

Abstract During the last three decades, the European Union (EU) commitment towards the Renewable Energy Sources (RES) market penetration has been very complex, involving several aspects pertaining to the economic and political action of Member States. This paper seeks to overview the historical development of the legislative EU framework, including a description of the main financial programmes established and managed by the EU Directorates General. Moreover, the work will proceed with the picture of some Investment Funds, ad hoc created for RES undertakings, and managed by the European Investment Bank (EIB) in collaboration with the EU or other foreign Bank Institutes. The delicate matter …

Economic growthEconomic policybusiness.industryRenewable Energy Sustainability and the Environmentmedia_common.quotation_subjectLegislationLegislatureSingle marketInvestment bankingPoliticsEU State aidState (polity)Economicsmedia_common.cataloged_instanceEuropean unionEU financial programmeEU RES investment fundbusinessRenewable energy policyEU financial programmes; EU RES investment funds; EU State aid; Renewable energy policy; Renewable Energy Sustainability and the Environmentmedia_commonMarket penetration
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Challenges of nation-branding for stimulation of Latvian exports

2017

Abstract The presented research aims to contribute to the conceptualisation of the nation-brand of Latvia with the purpose of stimulation of national export performance. The subject of the research is three aspects presumably challenging the branding of Latvia with reference to national export development. The investigated challenges are the barriers and opportunities for green-branding of Latvia; the absence of the generally accepted indication of the geographical identity of the Baltic region; and the contradictable popular image of Latvia as a cheap country. The research poses two research questions inquiring into the issues of nation-branding of Latvia currently being faced in the conte…

Economic growthHF5001-6182Economic policynationbrandingBaltic regionContext (language use)Scientific literatureExport performance03 medical and health sciences0302 clinical medicineLietuva (Lithuania)Political science0502 economics and businessAgency (sociology)Latvija (Latvia)Challenges of nation-brandingNation brandingBusinessApplied researchexport promotionHB71-74Estija (Estonia)Nacionalinis prekės ženklasnation-branding05 social scienceslatviaLatvian030206 dentistryEksportas. Importas / Export. ImportInvestment (macroeconomics)Latvialanguage.human_languageEconomics as a sciencelanguageExportNation brandingBaltijos šalys (Baltic States)challenges of nation-branding050212 sport leisure & tourism
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The Analysis of the Relationship between the Level of the Public Expenditure for Investments and de Degree of Development of the Society in Romania

2013

Abstract Public expenditure for development have a decisive role in Romania in the economic recovery of the country, in a first step, but at the same time taking into account the EU's objectives. Romania during 2000-2010 had the largest public investment expenditures across European countries as a share of GDP, and in 2011 was ranked second after Poland. But while the share of GDP allocated to public investment in Romania is above the average of EU countries, in the economy these expenditures have been seen too little. Looking at Lisbon Index score, which tracks the performance of member countries to achieve the objectives of the current Lisbon strategy, one can notice that Romania is on th…

Economic growthPublic expenditureNoticeEconomic policyGeneral EngineeringEnergy Engineering and Power TechnologyPublic expenditureLisbon StrategyInvestment (macroeconomics)A sharepublic expenditure efficiencyAbsorption rateLisbon IndexEconomic recoveryEconomicsPosition (finance)Procedia Economics and Finance
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