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Browsing Theses and Dissertations by Author "Notre Dame University-Louaize. Department of Accounting and Finance"

Browsing Theses and Dissertations by Author "Notre Dame University-Louaize. Department of Accounting and Finance"

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  • Earnings management prior seasoned equity offerings : pre- versus post- Canadian SOX 
    Abou Dargham, Hanadi (Notre Dame University-Louaize, 2018)
    Purpose: This study investigates the prevalence of accrual-based and real-based earnings management activities prior seasoned equity offerings (SEOs) for a sample of Canadian public firms between 1993 and 2008. This study also examines earnings management trends around reforms in the Canadian corporate governance regime brought by Canadian SOX (CSOX) Act. Design/methodology/approach: Both parametric (t-test) and non-parametric (Wilcoxon test) tests are used to examine the statistical significance of mean and median accrual and real-based manipulation in the year preceding the announcement of a ...
  • An economic framework for debt restructuring : the case of Lebanon 
    Nercessian, Jennifer (2022)
    Purpose: The purpose of this thesis is to find the best restructuring scenario for Lebanon through simulating what if analysis for local and external debts by taking an assumption of haircut percentages. These scenarios are taken at different estimates of the exchange rates. Additionally, this thesis will put in place reforms and recommendations aiming at promoting the neutralized sectors hoping to resolve the falling economy. Design/methodology/approach: To reach our purpose, we designed a unique regression model for USD/LBP exchange rate estimates since the official, pegged rate of 1,507.5 ...
  • The impact of bank liquidity on the lebanese banks' risk taking behavior 
    Karam, Iline (Notre Dame University-Louaize, 2016)
    Purpose - This paper aims at investigating the impact of bank liquidity on the risk-taking behavior of the Lebanese commercial banks. Methodology - To achieve this objective, this study considers the impact of seven variables, namely, liquidity, size, capital, profitability, loan ratio, efficiency and revenue diversification by using a panel data of audited financial statement of Lebanese commercial banks for the period from 2008 to 2015. Three models were tested depending on the definition of risk and eight hypotheses were investigated using the fixed effect model. Findings - Empirical ...
  • The impact of exchange rates volatility on exports : the case of Brexit 
    Souk, Jana Toufic (Notre Dame University-Louaize, 2021)
    Purpose – The term Brexit, the United Kingdom’s withdrawal from the European Union, is linked with the uncertainty raised due to the ambiguity of the economic relationship to be adopted between the U.K and the EU. This uncertainty is translated directly into a significant fluctuation of the British pound. Therefore, this research highlights the impact of the Brexit referendum on the British pound against the Euro, test the relationship between exchange rate volatility and U.K’s exports to Eurozone countries (Austria, Belgium, Cyprus, Estonia, Finland, France, Germany, Greece, Ireland, Italy, ...
  • Impact of natural disasters on U.S property liability insurers' and indices' stock price volatility 
    Abi Farraj, Nermeen (Notre Dame University-Louaize, 2021)
    Purpose – The purpose of this thesis is to assess if natural disasters impact the volatility of 19 property-liability insurers in the United States of America (USA) and 3 stock indices over a 10-year period using GARCH (1,1), IGARCH (1,1), EGARCH (1,1) and GJR-GARCH (1,1). Additionally, we implement the Value at Risk (VaR) and Extreme Value Theory (EVT) method to generate the worst loss over a target horizon that will not be exceeded with a given level of confidence. In this regard, this thesis will be a pioneer in examining the performance of capital markets in a context of unusually high ...
  • Impact of risk disclosure on stock volatility, market liquidity, and financial performance for UK and Canadian insurance companies : pre versus post IFRS 
    Nasr, Maysam A. (Notre Dame University-Louaize, 2019-06)
    Purpose: This study investigates the impact of risk disclosure practices on stock return volatility, market liquidity, and financial performance for insurance companies in UK and Canada before and after IFRS adoption. Design/methodology/approach: The sample is divided into two groups; 14 insurance companies in UK and 12 ones in Canada. Univariate and Multivariate analysis were conducted to examine the impact of risk disclosure practices on stock return volatility, market liquidity, and financial performance for insurance companies before and after the implementation of IFRS with and without ...
  • Modeling the crude oil volatility : Garch & EVT 
    Azar, Milad Fouad (Notre Dame University-Louaize, 2018-04)
    Purpose: This study has two main purposes. First, Assess and compare the predictive ability of the Exponentially Weighted Moving Average EWMA, the Generalized Autoregressive Conditional Heteroscedasticity EGARCH (1, 1), the Exponential Generalized Autoregressive Conditional Heteroscedasticity EGARCH (1, 1), and the Glosten, Jagannathan, and Runkle Generalized Autoregressive Conditional heteroscedasticity GJR-GARCH. Second, Value at Risk is calculated using the Historical Simulation approach and the Extreme Value Theory. Methodology, Design and Approach: The models’ parameters are estimated from ...
  • Relationship between financial development including Islamic loans and economic growth 
    Bsoussi, Jimmy (Notre Dame University-Louaize, 2018)
    Purpose - The purpose of this study was to investigate empirically whether financial development including Islamic loans leads to economic growth Design/methodology/approach - This study covered 13 countries form the MENA region during the period of 2001-2015. Multiple Fixed effect models were used on a balanced panel to check the impact of financial development variables on the GDP per capita. Findings - Conventional loans and Islamic loans have significant positive relationship with economic growth. While bank asset concentration, stock market total traded value, stock market capitalization ...
  • The sectoral impact of ESG on financial performance of firms in emerging countries 
    Iskandar, Sahar (Notre Dame University-Louaize., 2019-06)
    Purpose – The thesis aims to empirically investigate the impact of environmental, social and corporate governance (ESG) activities on corporate financial performance (CFP) of emerging countries’ listed firms operating in seven specific Global Industry Classification Standards (GICS) sectors. Design/methodology/approach – Using secondary data, this study covers 3999 observations from 635 listed companies in emerging countries for the period 2011- 2017. Our sample includes firms belonging to seven specified GICS sectors. The thesis uses panel corrected standard errors to estimate the effect of ...
  • Stress testing and scenario analysis : another way of determining regulatory capital for European commercial banks 
    Abi Abboud, Joanna Michel (Notre Dame University-Louaize, 2018)
    Purpose - The purpose of this study is to capture the relationship between credit risk of European commercial banks and their profitability, taking into consideration regulatory requirements under several stressed scenarios. Design/Methodology/Approach - The sample of this study consists of 12 out of 15 largest commercial banks in Europe as measured by their total assets in 2017. This study uses hypothesis testing and stress testing approaches to capture the relationship between credit risk of banks and their profitability and to determine the sufficiency of bank capital adequacy. Findings ...

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