Download or read book Impression Management in the Corporate Annual Reports on Companies Listed on the ISEQ Index written by Melissa Campbell and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Impression Management and Annual Report Narratives written by Laura Bini and published by . This book was released on 2013 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study extends impression management literature by testing whether internal control mechanisms and other external control mechanisms are effective in controlling potentially misleading disclosure in management reporting.Because agency conflicts depend on environmental settings, impression management mechanisms can differ among countries. This study enlarges previous evidence by focusing on non-Anglo-Saxon countries. Italy is worth studying due to the similarities that Italian institutional environment shows with many other countries, at least in Continental Europe. Moreover, management reporting disclosure in Italy is essentially voluntary and potentially highly discretional.I develop a composite measure of disclosure bias, based on four different techniques of impression management, to assess the level of misleading disclosure included in the area of management reporting devoted to the analysis of firm performance. The findings, based on a sample of Italian listed companies, confirm the presence of self-serving disclosure in management reporting. Additionally, I find that the proportion of independent directors and the degree of foreign activity are significantly and negatively correlated with disclosure bias scores. Relevant operative implications involving the quality of management reporting disclosure in non-Anglo-Saxon countries are discussed.
Download or read book Impression Management in Financial Reports Surrounding CEO Turnover written by Nadesa Goundar and published by . This book was released on 2009 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This study focuses on whether new management uses impression management to influence the presentation of performance in the firm's annual reports surrounding a changeover in CEO. The study considers the use or non-use of graphs for presenting information as well as distortions in the graphs. Overall there is some evidence for impression management, but it is not strong. Thus impression management as implemented through graphs does not appear to be used as widely in New Zealand as in other jurisdictions where it has been studied"--Leaf iv.
Download or read book Market Reaction to the Positiveness of Annual Report Narratives written by Liafisu Yekini and published by . This book was released on 2015 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper focuses on narratives published by UK companies, defined here as the content of annual reports excluding financial statements and notes to accounts. We endeavour to gauge the tone of these narratives by recording the frequency of positive words appearing in the text. We show that the extent of positiveness is related to market reaction around the disclosure date. This conclusion is maintained even after controlling for the financial figures that are reported simultaneously and company-specific characteristics. Consequently, narratives should not be perceived as mere impression management tools, but also as conduits for disseminating price-sensitive information.
Download or read book Impression Management in Letters to Shareholders written by Dominika Fijalkowska and published by . This book was released on 2017 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study impression management in an emerging market setting with high ownership concentration. Using content analysis, we identify impression management techniques in a sample of letters to shareholders written in the Polish language by the 60 largest companies listed at the Warsaw Stock Exchange in 2008 and 2013. We find patterns in the occurrence of these techniques with the use of k-means clustering: the largest cluster includes letters that praise the management, while the rest include defensive arguments, discussions of negative outcomes and short, formal letters. The more concentrated ownership is, the shorter the letters are, which indicates that management invest less effort in communicating with investors. This is particularly visible in companies held by insiders, which tend to produce short, formal letters, devoid of impression management. In contrast, companies controlled by foreign shareholders prepare letters that are longer and which are more likely to present defensive arguments, while institutional non-controlling shareholders favour extensive disclosure. The results shed light upon communication practices in Central and Eastern Europe, and offer implications for regulators and managers that may help strengthen the information environment in regional stock markets.
Download or read book Affective Computing and Sentiment Analysis written by Khurshid Ahmad and published by Springer Science & Business Media. This book was released on 2011-08-24 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume maps the watershed areas between two 'holy grails' of computer science: the identification and interpretation of affect – including sentiment and mood. The expression of sentiment and mood involves the use of metaphors, especially in emotive situations. Affect computing is rooted in hermeneutics, philosophy, political science and sociology, and is now a key area of research in computer science. The 24/7 news sites and blogs facilitate the expression and shaping of opinion locally and globally. Sentiment analysis, based on text and data mining, is being used in the looking at news and blogs for purposes as diverse as: brand management, film reviews, financial market analysis and prediction, homeland security. There are systems that learn how sentiments are articulated. This work draws on, and informs, research in fields as varied as artificial intelligence, especially reasoning and machine learning, corpus-based information extraction, linguistics, and psychology.
Download or read book IFRS 6 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Markets Union in Europe written by Danny Busch and published by Oxford Eu Financial Regulation. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital Markets Union in Europe' analyses the legal and economic aspects of the plans for a Capital Markets Union (CMU) in Europe, which will have a major impact on financial markets and institutions both in the region and beyond.
Download or read book A Dictionary of Moroccan Arabic written by Richard Slade Harrell and published by Georgetown University Press. This book was released on 2004 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: This classic volume presents the core vocabulary of everyday life in Morocco--from the kitchen to the mosque, from the hardware store to the natural world of plants and animals. It contains myriad examples of usage, including formulaic phrases and idiomatic expressions. Understandable throughout the nation, it is based primarily on the standard dialect of Moroccans from the cities of Fez, Rabat, and Casablanca. All Arabic citations are in an English transcription, making it invaluable to English-speaking non-Arabists, travelers, and tourists--as well as being an important resource tool for students and scholars in the Arabic language-learning field.
Download or read book Dictionary of Acronyms and Technical Abbreviations written by Jakob Vlietstra and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 703 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Dictionary covers information and communication technology (ICT), including hardware and software; information networks, including the Internet and the World Wide Web; automatic control; and ICT-related computer-aided fields. The Dictionary also lists abbreviated names of relevant organizations, conferences, symposia and workshops. This reference is important for all practitioners and users in the areas mentioned above, and those who consult or write technical material. This Second Edition contains 10,000 new entries, for a total of 33,000.
Download or read book Triumph of the Optimists written by Elroy Dimson and published by Princeton University Press. This book was released on 2002-02-03 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investors have too often extrapolated from recent experience. In the 1950s, who but the most rampant optimist would have dreamt that over the next fifty years the real return on equities would be 9% per year? Yet this is what happened in the U.S. stock market. The optimists triumphed. However, as Don Marquis observed, an optimist is someone who never had much experience. The authors of this book extend our experience across regions and across time. They present a comprehensive and consistent analysis of investment returns for equities, bonds, bills, currencies and inflation, spanning sixteen countries, from the end of the nineteenth century to the beginning of the twenty-first. This is achieved in a clear and simple way, with over 130 color diagrams that make comparison easy. Crucially, the authors analyze total returns, including reinvested income. They show that some historical indexes overstate long-term performance because they are contaminated by survivorship bias and that long-term stock returns are in most countries seriously overestimated, due to a focus on periods that with hindsight are known to have been successful. The book also provides the first comprehensive evidence on the long-term equity risk premium--the reward for bearing the risk of common stocks. The authors reveal whether the United States and United Kingdom have had unusually high stock market returns compared to other countries. The book covers the U.S., the U.K., Japan, France, Germany, Canada, Italy, Spain, Switzerland, Australia, the Netherlands, Sweden, Belgium, Ireland, Denmark, and South Africa. Triumph of the Optimists is required reading for investment professionals, financial economists, and investors. It will be the definitive reference in the field and consulted for years to come.
Download or read book Formal Specification and Documentation Using Z written by Jonathan Peter Bowen and published by . This book was released on 1996 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ontology Matching written by Jérôme Euzenat and published by Springer Science & Business Media. This book was released on 2007-06-15 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ontologies are viewed as the silver bullet for many applications, but in open or evolving systems, different parties can adopt different ontologies. This increases heterogeneity problems rather than reducing heterogeneity. This book proposes ontology matching as a solution to the problem of semantic heterogeneity, offering researchers and practitioners a uniform framework of reference to currently available work. The techniques presented apply to database schema matching, catalog integration, XML schema matching and more.
Download or read book Principles of Economic Sociology written by Richard Swedberg and published by Princeton University Press. This book was released on 2009-10-08 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last fifteen years have witnessed an explosion in the popularity, creativity, and productiveness of economic sociology, an approach that traces its roots back to Max Weber. This important new text offers a comprehensive and up-to-date overview of economic sociology. It also advances the field theoretically by highlighting, in one analysis, the crucial economic roles of both interests and social relations. Richard Swedberg describes the field's critical insights into economic life, giving particular attention to the effects of culture on economic phenomena and the ways that economic actions are embedded in social structures. He examines the full range of economic institutions and explicates the relationship of the economy to politics, law, culture, and gender. Swedberg notes that sociologists too often fail to properly emphasize the role that self-interested behavior plays in economic decisions, while economists frequently underestimate the importance of social relations. Thus, he argues that the next major task for economic sociology is to develop a theoretical and empirical understanding of how interests and social relations work in combination to affect economic action. Written by an author whose name is synonymous with economic sociology, this text constitutes a sorely needed advanced synthesis--and a blueprint for the future of this burgeoning field.
Download or read book Data Privacy and Security written by David Salomon and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering classical cryptography, modern cryptography, and steganography, this volume details how data can be kept secure and private. Each topic is presented and explained by describing various methods, techniques, and algorithms. Moreover, there are numerous helpful examples to reinforce the reader's understanding and expertise with these techniques and methodologies. Features & Benefits: * Incorporates both data encryption and data hiding * Supplies a wealth of exercises and solutions to help readers readily understand the material * Presents information in an accessible, nonmathematical style * Concentrates on specific methodologies that readers can choose from and pursue, for their data-security needs and goals * Describes new topics, such as the advanced encryption standard (Rijndael), quantum cryptography, and elliptic-curve cryptography. The book, with its accessible style, is an essential companion for all security practitioners and professionals who need to understand and effectively use both information hiding and encryption to protect digital data and communications. It is also suitable for self-study in the areas of programming, software engineering, and security.
Download or read book Emerging Technologies in Data Mining and Information Security written by Ajith Abraham and published by Springer. This book was released on 2018-12-12 with total page 861 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book features research papers presented at the International Conference on Emerging Technologies in Data Mining and Information Security (IEMIS 2018) held at the University of Engineering & Management, Kolkata, India, on February 23–25, 2018. It comprises high-quality research work by academicians and industrial experts in the field of computing and communication, including full-length papers, research-in-progress papers, and case studies related to all the areas of data mining, machine learning, Internet of Things (IoT) and information security.
Download or read book Beyond Racism written by Charles V. Hamilton and published by Lynne Rienner Publishers. This book was released on 2001 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores issues of race, racism, and strategies to improve the status of people of African descent in Brazil, South Africa and the USA. The authors provide in-depth information about each country, together with analyses of cross-cutting themes and trends.
