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Full-Text Articles in Finance and Financial Management
An Evaluation Of Environmental, Social, And Governance Standards On Fund Performance: Comparison Of Esg Funds In The United States And The European Union, Gracie V. Del Real
An Evaluation Of Environmental, Social, And Governance Standards On Fund Performance: Comparison Of Esg Funds In The United States And The European Union, Gracie V. Del Real
Honors Program Projects
The growing importance of environmental, social and governance (ESG) policies in global industries has attracted special attention from investors seeking to evaluate companies beyond traditional financial metrics. Given the evolving social climate, investors are seeking ways to utilize their money not only for financial success but for societal change. ESG offers the opportunity to retain money in the market while being responsible concerning the environmental and societal impact companies are having on the communities in which they operate. Being a responsible investor can go beyond making strong returns. This study aims to determine if there is a statistically significant difference …
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo
Scholarship and Professional Work - Business
The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo
Mauricio Melgarejo
How Large Are The Benefits Of Emerging Market Equities?, C. Mitchell Conover, Gerald R. Jensen, Robert R. Johnson
How Large Are The Benefits Of Emerging Market Equities?, C. Mitchell Conover, Gerald R. Jensen, Robert R. Johnson
Finance Faculty Publications
We perform a comprehensive evaluation of the benefits of emerging market equities by extending previous research in four fundamental ways. The contribution of this study is that it 1) evaluates a more complete sample; 2) examines performance measures that account for asymmetric return distributions; 3) separates emerging markets by region; and 4) considers the influence that the market environment has on the benefits of emerging market investments. Our results suggest that previous research has understated the benefits associated with investing in emerging markets. We find that broad emerging market indices have relatively low downside risk, which results in Sortino ratios …
Intertemporal Relations Between Stock Indices-Correlation Analysis For The Stock Markets Of The United States, England, And Singapore, Michael Nabil Razzouk
Intertemporal Relations Between Stock Indices-Correlation Analysis For The Stock Markets Of The United States, England, And Singapore, Michael Nabil Razzouk
Theses Digitization Project
This research study examines the relationships between various equity markets throughout the world. In this study, returns from the Chicago Stock Exchange, the London Stock Exchange and the Singapore Stock Exchange are compared and analyzed to see if correlations between the markets exist.