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Outside Finance, Dominant Investors and Strategic Transparency

Perotti, Enrico C; von Thadden, Ernst-Ludwig - C.E.P.R. Discussion Papers - 2001

This Paper studies the incentives for transparency under different forms of corporate governance in a context of … decision on the degree of transparency in a context of product market competition. When firms seeking outside finance resort to … transparency. More transparency about a firm's competitive position has both strategic advantages and disadvantages: in general …

Persistent link: https://www.econbiz.de/10005656269

Corporate greenhouse gas emission reporting : a stocktaking of government schemes

Kauffmann, Céline; Tébar Less, Cristina; Teichmann, … - 2012

This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4...

Persistent link: https://www.econbiz.de/10009559892

Accounting and internal mechanisms of corporate governance during the inter-war-period in France

Bensadon, Didier - In: Accounting history : journal of the Accounting History … 26 (2021) 3, pp. 457-483

Persistent link: https://www.econbiz.de/10012607612

Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes

Kauffmann, Céline; Less, Cristina Tébar; Teichmann, … - Directorate for Financial, Fiscal and Enterprises … - 2012

Persistent link: https://www.econbiz.de/10011276704

Does investor protection regime affect the effectiveness of outside directorship on the board?

Pathak, Jagdish; Sun, Jerry - In: Journal of Multinational Financial Management 23 (2013) 1, pp. 19-33

Since the Sarbanes-Oxley Act was enacted in U.S., there has been a general tendency to globally harmonize regulations and practices of board governance. The purpose of this study is to compare among countries how well the board of directors constrains earnings management. Using a sample of firms...

Persistent link: https://www.econbiz.de/10010636095

Corporate governance and the information environment: Evidence from state antitakeover laws

Armstrong, Christopher S.; Balakrishnan, Karthik; … - In: Journal of Accounting and Economics 53 (2012) 1, pp. 185-204

We examine the relation between corporate governance and firms' information environments. We use the passage of state antitakeover laws in the U.S. as a source of exogenous variation in an important governance mechanism to identify changes in firms' information environments. We find that...

Persistent link: https://www.econbiz.de/10010572427

Parsimonious exposure-at-default modeling for unfunded loan commitments

Bag, Pinaki; Jr, Michael Jacobs - In: Journal of Risk Finance 13 (2011) January, pp. 77-94

Purpose–The purpose of this paper is to build an easy to implement, pragmatic and parsimonious yet accurate model to determine an exposure at default (EAD) distribution for CCL (contingent credit lines) portfolios. Design/methodology/approach–Using an algorithm similar to the basic...

Persistent link: https://www.econbiz.de/10009415545

La crisi finanziaria è un test per Basilea II?

Avesani, Renzo G. - In: ECONOMIA E POLITICA INDUSTRIALE 36 (2009) 4, pp. 23-35

<em>Is the financial crisis a test for Basel II?</em> - In the last few months the debate about the Basel II framework has been intensified by the extent of the current financial crisis. The main discussion focused also on the impact of the new capital regulation over the business cycle fluctuations....

Persistent link: https://www.econbiz.de/10008504080

Economic and Regulatory Capital: What is the Difference?

Elizalde, Abel; Repullo, Rafael - C.E.P.R. Discussion Papers - 2004

This Paper analyses the determinants of regulatory capital (the minimum required by regulation) and economic capital (the capital that shareholders would choose in absence of regulation) in the context of the single risk factor model that underlies the New Basel Capital Accord (Basel II). The...

Persistent link: https://www.econbiz.de/10005123827

International diversification gains and home bias in banking

García-Herrero, Alicia; Vázquez, Francisco - In: Journal of Banking & Finance 37 (2013) 7, pp. 2560-2571

This paper studies international diversification in banking, exploiting a bank-level dataset that covers the operations of 38 global banks and their subsidiaries overseas during 1995–2004. The paper finds that banks with a larger share of assets allocated to subsidiaries in emerging market...

Persistent link: https://www.econbiz.de/10011065639

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