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How do investors perceive CEOs' style of sustainability reporting? : the adverse effect on cost of equity capital

Lopatta, Kerstin; Kaspereit, Thomas; Tideman, Sebastian A. - In: SSRN eLibrary (2018)

style of CEOs with sustainability reporting and sustainability performance at firm level and analyze the joint effect of … CEOs' reporting styles, sustainability reporting and sustainability performance on cost of equity capital. We find … capital increases for specific ranges of simultaneous increases in sustainability performance. This association is even more …

Persistent link: https://www.econbiz.de/10012822388

Should management earnings guidance be pooled? : classifying management earnings guidance into capital market, opportunistic, and disclose or abstain rationales ; implications for...

Li, Edward X.; Wasley, Charles E.; Zimmerman, Jerold L. - 2012

the economic determinants and consequences of management's decision to issue MFs …

Persistent link: https://www.econbiz.de/10009571504

Measurement in financial reporting : the need for concepts

Barth, Mary E. - 2013

The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among alternative measurement bases. This paper offers a starting point for developing measurement concepts based on existing Framework concepts,...

Persistent link: https://www.econbiz.de/10009763132

Corporate investment and changes in GAAP

Shroff, Nemit - 2012

This paper investigates whether changes in Generally Accepted Accounting Principles (GAAP) affect corporate investment decisions. Using a sample containing forty nine changes in GAAP, I find that changes in accounting rules affect investment decisions. I then examine two mechanisms through which...

Persistent link: https://www.econbiz.de/10010195104

Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...

Persistent link: https://www.econbiz.de/10010250808

When organizations deinstitutionalize control practices : a multiple-case study of budget abandonment

Becker, Sebastian D. - 2015

Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...

Persistent link: https://www.econbiz.de/10010499572

Exploring the role of instruments in the transformation of logics : the case of socially responsible investment

Arjaliès, Diane-Laure - 2014

The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...

Persistent link: https://www.econbiz.de/10010499699

The disclose or abstain incentive to issue management guidance

Li, Edward; Wasley, Charles E.; Zimmerman, Jerold L. - 2014

Prior research generally argues that managers issue management earnings forecasts (MFs) to secure capital market benefits (i.e., reduce information asymmetry between managers and investors to lower a firm's cost of capital), to reduce the firm's litigation costs, or to allow managers to trade...

Persistent link: https://www.econbiz.de/10010483058

Private company finance and financial reporting

Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017

This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...

Persistent link: https://www.econbiz.de/10011646298

Causal inference in accounting research

Gow, Ian D.; Larcker, David F.; Reiss, Peter C. - 2016

This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficulties in doing so. While some recent papers seek...

Persistent link: https://www.econbiz.de/10011864867

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