scholarly journals The Impact of Reported Financial Information on the Transfer Prices of Securities. Comparative Empirical Study

2015 ◽  
Vol 23 ◽  
pp. 1426-1433 ◽  
Author(s):  
Mihai Carp ◽  
Marilena Mironiuc
Keyword(s):  
Empirical Study ◽  
Financial Information ◽  
Transfer Prices ◽  
The Impact

How the 2007 global financial crisis changed the financial disclosure behavior

2018 ◽  
Vol 36 (2) ◽  
pp. 156-172 ◽  
Author(s):  
Jian (Jerry) Liang ◽  
Zhi Dong
Keyword(s):  
Panel Data ◽  
Financial Crisis ◽  
Empirical Study ◽  
Global Financial Crisis ◽  
Financial Information ◽  
Financial Disclosure ◽  
Regulatory Environment ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this paper is to investigate how the 2007 global financial crisis (GFC) changed financial disclosure behavior using a sample of US equity real estate investment trusts (REITs) from 2000 to 2015.Design/methodology/approachThe authors use panel data spanning from 2000 to 2015 to examine the impact of the GFC on REITs’ earnings management (EM) after controlling for other factors (including the market shock in 2007 and 2008). The measurements of EM are estimated by using the models developed from literature such as modified Jones models. The static panel data regression models are used to estimate the impact of GFC on the REITs’ EM.FindingsThe authors find that REITs are more likely to engage in income-increasing EM to embellish their financial reports during the GFC. However, the magnitude of the use of EM to manipulate disclosed financial information decreased following the GFC, indicating an improvement in the quality of financial disclosure as a consequence of the enhancement of the regulatory environment. REITs also changed the manner in which their EM behavior responded to the main factors in the market following the outbreak of GFC.Research limitations/implicationsThis study contributes to the finance and accounting literature by providing the first empirical test results concerning how the financial disclosure behavior and quality of listed portfolios and companies such as REITs have changed corresponding to the enhancement of the regulatory environment and adverse market conditions brought by GFC.Practical implicationsThis study provides references for investors, auditors, and regulators to help them make adjustments for and improve the interpretation of the disclosed financial information.Originality/valueThis is one of the first empirical study testing the impact of the GFC on EM. It is also the first empirical study investigating the impact of GFC on the financial disclosure behavior of REITs.

Impact Of Transformational Leadership On Motivating Faculty Members

2019 ◽  
Vol 118 (11) ◽  
pp. 303-312
Author(s):  
Jamal Asad Mezel ◽  
Adnan Fadhil Khaleel ◽  
Kiran Das Naik Eslavath
Keyword(s):  
Transformational Leadership ◽  
Empirical Study ◽  
Leadership Styles ◽  
Faculty Members ◽  
Traditional Form ◽  
Lack Of Information ◽  
University Leaders ◽  
The University ◽  
The Impact

This empirical study show that the impact of all styles was well moderate. The means of effect of all styles were less than 3 out of 5. It means the expected impact of transformational affect upon the all dimensions of the activities, are not expected due to the traditional styles of leadership and the lack of information about the transformational leadership styles which can guide leaders to use such styles in the organization which may be this results due to lack of trained leaders and necessary knowledge with the leaders in all universities about transformational styles the traditional form of the leadership styles which used by the university leaders affect the communication between all levels of the administration and the faculty members which has consequence because decrease in motivation and a self-consideration from the administration.

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