In response to the ongoing concern regarding a science-practice gap, we propose a
customer-centric approach to reporting significant research results that involves a sequence …

The file drawer problem is a publication bias in which editors of journals are much more
likely to accept empirical papers with statistically significant results than those with …

This study examines the frequency of extreme trading days and investment behaviour in
Sweden. We show that the frequency, as well as the magnitude of extreme trading days has …

Quotients, ratios, are among the most applied tools for measuring performance of mutual
funds and investment portfolios, the Jensen index being an exception to the general rule. In …

The relationship between risk and return is a central theme of finance. The classic
theoretical model which addresses this relationship is the Capital Asset Pricing …

Auditors, accountants, financial analysts, regulators, and others need financial statements to
be free of material misstatement. Financial statement fraud in the United States is estimated …

La política de dividendos es una de las decisiones importantes que se deben tomar en las
finanzas corporativas. A lo largo del siglo XX y durante lo que llevamos del siglo XXI …

The “file drawer problem” is a publication bias where journal editors are much more likely to
accept empirical papers with statistically significant results than those with statistically …

The aim of this chapter is to check whether certain playing rules, based on the
undervaluation concept arising from the CAPM, could be useful as investment strategies …

El interés por el cálculo del valor de la empresa y de sus diferentes componentes viene de
antiguo, pero ha sido en este siglo, gracias al desarrollo que ha experimentado la teoría …