International Journal of Economics, Finance and Management Sciences

Volume 9, Issue 2, April 2021

  • The Effect of Company Characteristics on Disclosure Quality of Khartoum Stock Exchange Listed Companies

    Alnour Nadir Alnour Osman, Itra Nader Elnour Osman

    Issue: Volume 9, Issue 2, April 2021
    Pages: 46-61
    Received: Feb. 12, 2021
    Accepted: Feb. 23, 2021
    Published: Mar. 17, 2021
    Downloads:
    Views:
    Abstract: This research aims to relate disclosure quality of published annual reports of listed companies in Khartoum Stock Exchange (KSE) to its hypothesized determinants. Such a relation, if exists, would be used to predict the level (size) and kind (quality) of accounting information disclosure. Annual reports of 42 listed companies in KSE out of 52 total... Show More
  • Forecasting Volatility in Taiwan with Encompassing Regression Models

    Changwen Duan, Ken Hung, Shinhua Liu

    Issue: Volume 9, Issue 2, April 2021
    Pages: 62-76
    Received: Dec. 24, 2020
    Accepted: Jan. 08, 2021
    Published: Apr. 23, 2021
    Downloads:
    Views:
    Abstract: Volatility forecasting is important both theoretically and in practice, varying by forecasting methods and financial markets. In this article, we explore this topic in the Taiwanese markets, using the encompassing regression models. We use the volatility of the Taiwan Stock Index (TAIEX) and its futures in the encompassing regression model to respe... Show More
  • Private Firm Valuation in the Technology Sector: Illuminating the Interaction Between Multiple Performance and Peer Pool Setting

    Stefan Otto Grbenic

    Issue: Volume 9, Issue 2, April 2021
    Pages: 77-96
    Received: Oct. 01, 2020
    Accepted: Apr. 12, 2021
    Published: May 08, 2021
    Downloads:
    Views:
    Abstract: Prior research, investigating the absolute performance of multiples as well as the relative superiority of different types of multiples, yields contradictory results that might be attributed to varying peer pool settings. This paper emphasizes on the technology sector and extends existing research, in its entirety being limited to trading multiples... Show More