Search Results - subject:"Regulatory disclosure"

Sustainability Disclosure Channels and Firm Risk : Evidence from Initiated and Continued Social Disclosure between SEC-Filings, Sustainability Reports, and Financial Reports

Hoepner, Andreas G. F.; Korca, Blerita; Schiemann, Frank - 2023

Firms can disclose social information via different channels such as SEC filings, stand-alone sustainability reports, or financial reports. Based on the notion that investors interpret such disclosures from a risk perspective, we analyse how disclosure via each of the three channels relates to...

Persistent link: https://www.econbiz.de/10014265238

Disclosure-based regulation and municipal security trade prices

Dzigbede, Komla D. - In: Journal of financial economic policy 16 (2024) 2, pp. 137-161

Persistent link: https://www.econbiz.de/10014514709

Novel approaches to the regulatory control of financial services providers : the importance of cultural context

Mulcahy, Mark; Beck, Matthias; Carr, Michelle; … - In: The British accounting review : the journal of the … 51 (2019) 5, pp. 1-10

Persistent link: https://www.econbiz.de/10012116876

Differential bank behaviors around the Dodd-Frank Act size thresholds

Bouwman, Christa H. S.; Hu, Shuting (Sophia); Johnson, … - In: Journal of financial intermediation 34 (2018), pp. 47-57

Persistent link: https://www.econbiz.de/10012114232

Lending implications of U.S. bank stress tests : costs or benefits?

Acharya, Viral V.; Berger, Allen N.; Roman, Raluca A. - In: Journal of financial intermediation 34 (2018), pp. 58-90

Persistent link: https://www.econbiz.de/10012114243

Marcet overreaction to poor long-run performance? : a case of repurchase firms in India

Agarwalla, Sobesh Kumar; Jacob, Joshy; Vasudevan, Ellapulli - 2015

Persistent link: https://www.econbiz.de/10010510117

Intellectual capital disclosures and the association with first-day returns in initial public offerings

Zahn, J-L.W. Mitchell Van der; Singh, Inderpal - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 443-477

valuation difficulties, lower regulatory disclosure control and intangible properties underlying IC, we propose in the absence …

Persistent link: https://www.econbiz.de/10010670409