This study examines the economic consequences of internet financial reporting (IFR) in Taiwan. The results show that the stock prices of IFR firms change more quickly than those of the non-IFR firms using Akaike's (1969) Final Prediction Error (FPE) methodology. Second, the results from the event study methodology show that the cumulative abnormal returns of the firms with IFR are significantly higher than those of the firms without IFR. Lastly, the results indicate that firms with a higher degree of information transparency yield a higher abnormal return on their stock prices.
In this paper, the isomorphic path decompositions of λ-fold balanced complete tripartite graphs λK n,n,n and λ-fold balanced complete tripartite digraphs λK * n,n,n are investigated for odd n. We prove that the obvious necessary conditions for such decompositions in the undirected case are also sufficient; we also provide sufficient conditions for the directed case.
a b s t r a c tLet C k denote a cycle of length k, and let S k denote a star with k edges. For multigraphs F , G, and H, a decomposition of F is a set of edge-disjoint subgraphs of F whose union is F , and a (G, H)-decomposition of F is a decomposition of F into copies of G and H using at least one of each. In this paper, necessary and sufficient conditions for the existence of a (C k , S k )-decomposition of the complete bipartite multigraph are given.
Let and denote a path and a star with edges, respectively. For graphs , , and , a -multidecomposition of is a partition of the edge set of into copies of and copies of with at least one copy of and at least one copy of . In this paper, necessary and sufficient conditions for the existence of the (, )-multidecomposition of the balanced complete bipartite graph are given.
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