By Cheng Few Lee
"Advances in Quantitative research of Finance and Accounting, New sequence" (AQAFANS) is a continuation (with new positive aspects) of the equally titled booklet sequence that was once formerly released via JAI Press from 1991. AQAFANS is an annual ebook designed to disseminate advancements within the quantitative research of finance and accounting. it's a discussion board for statistical and quantitative analyses of concerns in finance and accounting, in addition to functions of quantitative the right way to difficulties in monetary administration, monetary accounting and company administration. the target is to advertise interplay among educational learn in finance and accounting, utilized examine within the monetary group, and the accounting career.
Read Online or Download Advances in Quantitative Analysis of Finance and Accounting: New Series (Advances in Quantitative Analysis of Finance and Accounting, Vol. 1) PDF
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Extra resources for Advances in Quantitative Analysis of Finance and Accounting: New Series (Advances in Quantitative Analysis of Finance and Accounting, Vol. 1)
Kozberg (2001) discusses how a better understanding of the relationships among accounting and non-ﬁnancial measures for Internet ﬁrms should help 33 34 Anthony Kozberg improve the identiﬁcation of value drivers and the means by which they are speciﬁed. Figure 1 (replicated herein) provides a conceptual path diagram from initial management decisions on the levels of SG&A and R&D expenditures through to revenue realization for ﬁrms which rely upon website activity. This paper reﬁnes the path diagram and uses it to test whether ﬁrm expenditures on SG&A and R&D translate into measures reﬂecting increased consumer activity and whether said activity results in improved revenue opportunities for the ﬁrm.
Conceptually, management initiates expenditures on R&D, intending to establish (or enhance) a website’s quality. The potential effects of this spending may offset one another, however. Increased site quality should improve a 7 The differences in the number of observations in this sample and those in the “web sample” in Kozberg (2001) result from slight differences in the matching and truncation criterion employed in this study. Observations are matched based upon the ﬁnal month of the ﬁrm quarter in question rather than the month a ﬁrm announces earnings.
The magnitude of the impact of knowledge spillovers on market-to-book ratio as indicated by the estimated coefﬁcients are rather conservative because a large number of backward citations are purely due to the judgements of patent examiners that have nothing to do with knowledge spillovers. A survey conducted by Jaffe et al. (2000) ﬁnds that only about half of the backward citations truly represent knowledge ﬂows perceived by citing inventors. 7 From the empirical ﬁndings of this study, it is clear that scientiﬁc information concerning knowledge spillovers could sharpen investors’ perception about the on-going values created by ﬁrms’ innovative activities.