Browsing Atlantic Schools of Business Conference Proceedings by Subject "Financial statements"

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Differential market pricing of components of accounting rate of return on common shareholder's equity

Oppong, Andrews; Sy, Oumar (Atlantic Schools of Business, 2010)

Accounting or book rate of return on common shareholders’ equity is often disaggregated into profit margin, asset turnover, and financial leverage in financial statement analysis. Our paper investigates and finds that ...
The dynamic effects of shocks in a clean surplus model

Ansong, Granville; Oppong, Andrews (Atlantic Schools of Business, 1999)

The paper derives some implications for the price-book value model of Ohlson [1995] and Feltham and Ohlson [1995] when earnings and dividends are subject to shocks (random disturbances). The paper’s main conclusion is that ...
Implications of limited investor attention to customer-supplier information transfers

Zhu, Hui (Atlantic Schools of Business, 2013)

This study focuses on the market reaction to information transfers from economically linked customers. I examine whether investors have limited attention with respect to the information contained in customer earnings ...
The usability of changes in working capital from the cash flow statement

Bouret, Kate; Wilcox, Karrilyn; Lightstone, Karen (Atlantic Schools of Business, 2006)

Changes in working capital accounts are used by analysts and investors to study and interpret the financial health of a company. This study conducted an analysis on the reliability of the net non-cash working capital account ...

Now showing items 1-4 of 4

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