Browsing Articles publicats en revistes by Subject "336"
Now showing items 1-4 of 4
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Analysis of an event study using the Fama–French five-factor model: teaching approaches including spreadsheets and the R programming language
(Financial Innovation, 2023-04-11)The current financial education framework has an increasing need to introduce tools that facilitate the application of theoretical models to real-world data and contexts. However, only a limited number ... -
Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market
(Estudios de Economía. Vol. 40, No. 2 (2013), pág. 133-156, 2013-12)The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main ... -
Ex-dividend day returns when dividend and capital gains are taxed at the same rate
(Finance a úvěr-Czech Journal of Economics and Finance. Vol.61, no.2 (2011), p. 140-152, 2011-08)Due to the overwhelming international evidence that stock prices drop by less than the dividend paid on ex-dividend days, the ex-dividend day anomaly is considered a stylized fact. Two main approaches ... -
Mandatory IFRS adoption and the cost of equity capital: Evidence from Spanish firms
(Intangible Capital (2014) vol. 10, n.3, p. 562-583, 2014-06-26)Purpose: The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS) adoption by Spanish firms in 2005 on the cost of equity capital. ...