Resultats globals: 3 registres trobats en 0.02 segons.
Documents de recerca, 3 registres trobats
Documents de recerca 3 registres trobats  
1.
52 p, 311.8 KB Market rewards to patterns on increasing earnings : do cash flow patterns, accruals manipulation and real activities manipulation matter? / Liu, Su-Ping ; García Lara, Juan Manuel ; Universitat Autònoma de Barcelona. Departament d'Empresa
This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings. Our main findings show that market participants assign higher price-earnings multiples to firms when their pattern of increasing earnings is supported by the same pattern of increasing cash flows. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2013 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 13/3)  
2.
65 p, 344.9 KB The Complementarity between segment disclosure and earnings quality, and its effect on cost of capital / Blanco Peláez, Belén ; García Lara, Juan Manuel ; Tribó Giné, Josep A.
We investigate the role of earnings quality in determining the levels of segment disclosure, and whether and how better quality earnings and segment disclosure influences cost of capital. Using a large US sample for the period 2001-2006, we find a positive relation between earnings quality and levels of segment disclosures. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2010 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 10/5)  
3.
60 p, 400.9 KB Accounting conservatism and firm investment efficiency / García Lara, Juan Manuel ; García Osma, Beatriz ; Penalva, Fernando
Conservatism, through the timelier recognition of losses in the income statement, is expected to increase firm investment efficiency through three main channels: (1) by decreasing the adverse effect of information asymmetries between outside equity holders and managers, facilitating the monitoring of managerial investment decisions; (2) by increasing managerial incentives to abandon poorly performing projects earlier and to undertake fewer negative net present-value investments; and (3) by facilitating the access to external financing at lower cost. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2010 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 10/4)  

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