757 research outputs found
Fixed-Point Results for a Generalized Almost (s, q)—Jaggi F-Contraction-Type on b—Metric-Like Spaces
No full textThe purpose of this article is to present a new generalized almost ( s , q ) − Jaggi F − contraction-type and a generalized almost ( s , q ) − Jaggi F − Suzuki contraction-type and some results in related fixed point on it in the context of b − metric-like spaces are discussed. Also, we support our theoretical results with non-trivial examples. Finally, applications to find a solution for the electric circuit equation and second-order differential equations are presented and an strong example is given here to support the first application
Do Investors find carbon information useful? Evidence from Italian firms
No full textThe usefulness of carbon disclosures has been questioned in the literature
because they do not truly reflect firm’s carbon performance, suggesting that they may not
be useful for risk evaluation and investment decisions. This study empirically tests the
usefulness of carbon information voluntarily disclosed by the Italian firms. Our results
based on the price model show that there is a positive association between the stock price
and carbon disclosures, suggesting that investors find carbon information useful for their
investment decisions. We find similar results based on the market valuation model.
Additionally, the results reveal that the positive association is especially strong for firms
that have established environmental committees on a voluntary basis and also for firms
from the highly polluting industries defined by the EU_ETS program, confirming that
investors’ positive response is especially strong to carbon disclosures by firms from the
highly polluting industries. We also find that the market reacts positively to carbon disclosures
by firms with a higher percentage of independent directors on their corporate
boards, but the positive association is marginally significant
The market reaction to carbon disclosure. Evidence based on Italian listed firms
No full textCARBON EMISSION DISCLOSURE AND MARKET REACTIO
Determinants of Corporate Corruption Disclosures: Evidence Based on EU Listed Firms
No full textPurpose
This study aims to examine the impact of corporate board characteristics and country-level legal system on corruption disclosures mandated by the recent European Union (EU) Directive No. 95/2014.
Design/methodology/approach
Based on a sample of 234 European listed companies and covering the 2017–2018 period, this study uses regression analyses to empirically test the association of independent directors, board gender diversity and country’s legal system with disclosure of corruption information.
Findings
The presence of independent directors and female directors is positively associated with corporate corruption disclosures. The association between independent directors and corruption disclosures is especially strong when firms are operating in the common law environments.
Research limitations/implications
This study is exclusively focused on larger European listed firms and therefore the findings may not be valid for small and medium firms.
Practical implications
This study provides important information to policymakers to have a better understanding of the factors that influence firms’ disclosure policy on corruption-related activities. It also offers useful information to investors because it shows firms’ propensity to disclose corruption information that would enable them to evaluate their risk and return better.
Originality/value
To the best of the authors’ knowledge, this is the first study that evaluates firms’ response to the EU Directive No. 95/2014 in disclosing corruption information after its implementation in 2017. It documents the effective role played by female directors in influencing firms’ information disclosure policies. It also confirms that common law environment is more conducive to disclosures
Expected Credit Losses under IFRS 9: Concept, Models, and Disclosures
No full textThe IFRS 9 on Financial Instruments has made an important contribution to the credit loss recognition process and financial reporting by replacing the existing Incurred Credit Loss (ICL) model with the Expected Credit Losses (ECL) model. The ECL model applies to all financial instruments whether they are recognized at the amortized cost or at fair value. Firms are required to estimate and recognize loan loss allowances based either on the 12-month or lifetime ECL, depending on whether there has been a significant increase in the credit risk since initial recognition. In this chapter, we first briefly explain the scope of IFRS 9 and then discuss the main characteristics of ECL model and also present mathematical models that can be used to estimate credit loan losses. The mathematical models can be based either on the capital market, discounted cash flow, or weighted losses approach. Finally, we discuss ECL disclosures that are expected to provide greater transparency on credit risk and loan loss provisions, and also present economic implications of the ECL model on firm performance
Some New Results for Jaggi-<inline-formula><math display="inline"><semantics><mi mathvariant="script">W</mi></semantics></math></inline-formula>-Contraction-Type Mappings on b-Metric-like Spaces
No full textIn this article, we generalize, improve, unify and enrich some results for Jaggi-W-contraction-type mappings in the framework of b-metric-like spaces. Our results supplement numerous methods in the existing literature, and we created new approach to prove that a Picard sequence is Cauchy in a b-metric-like space. Among other things, we prove Wardowski’s theorem, but now by using only the property (W1). Our proofs in this article are much shorter than ones in recently published papers
Not Available
No full textVersion: 1.0.0
Imports: utils, minimalRSD, stats
Published:2017-03-21
Author: Shwetank Lall [aut, cre], Arpan Bhowmik [ctb], Eldho Varghese [aut], Seema Jaggi [ctb], Cini Varghese [ctb]
Maintainer: Shwetank Lall
License: GPL-2 | GPL-3 [expanded from: GPL (≥ 2)]
NeedsCompilation: no
Citation: FMC citation info
In views: ExperimentalDesignAn R package to generate cost effective minimally changed run sequences for symmetrical as well as asymmetrical factorial designsNot Availabl
Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms
No full textInstitutional differences across countries present special challenges to achieve uniformity or at least harmony in financial reporting across countries. We evaluate in this paper how accounting traditions, ownership and governance structures of Italian companies affect implementation of the European Union mandated International Financial Reporting Standards (IFRS) by Italian companies. This evaluation will enable investors, especially international investors, to have a better understanding of financial reporting by Italian companies and it will also highlight the problems and issues facing Italian companies to implement IFRS
Extended b-metric spaces and the related approximate fixed point results
No full textIn this paper, we investigate some approximate fixed point results in extended b-metric spaces using several contraction mappings such as the Mohseni-Saheli contraction, the B-contraction, and their consequences. Additionally, we prove some ϵ-fixed point results by using rational type contraction mappings, which were discussed mainly in Dass and Gupta [1975] and Jaggi [1977]. Also, a few examples are included to illustrate the results. Finally, we discuss some applications that support our main results in the field of applied mathematic
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