Showing 1 - 8 of 8
of the art works on disclosure and bank transparency.It deals with questioning whether it is beneficial or not to … increase disclosure levels in order to improve the discipline that the regulators and the markets exert on the banks. …
Persistent link: https://www.econbiz.de/10010707624
Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the … established an inventory of rules currently existing in order to identify the risk disclosure context faced by French companies …
Persistent link: https://www.econbiz.de/10010905363
This paper investigates the relationship between disclosure and bank CDS spread during the sovereign debt crisis over … of targetted sovereign disclosure on the evolution of the CDS spreads, while the global index have not significant impact …
Persistent link: https://www.econbiz.de/10011273974
recycling. The determinants associated with environmental disclosure are: company size, financial leverage, and the number of …
Persistent link: https://www.econbiz.de/10010733995
This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit … pricing. Our theoretical model predicts that the public disclosure of fees will lead to greater precision and reduced … dispersion (less variance) in subsequent period fees. Using the new fee disclosures in the first two disclosure years (2002 and …
Persistent link: https://www.econbiz.de/10010706501
In this paper,we examine the stock market reaction to industrial disasters. We consider an original sample of 64 explosions in chemical plants and refineries worldwide over the period 1990-2005. A quarter of the accidents resulted in a toxic release,and half of them caused at least one death or...
Persistent link: https://www.econbiz.de/10010708253
This Paper analyses the effect of a possible takeover on information flows and on the terms of trade in business relationships. We consider a long-term relationship between a firm and a privately-informed stakeholder, a buyer for example. In our model, takeovers both increase the surplus from...
Persistent link: https://www.econbiz.de/10010709026
Purpose of the paper: Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been … sources).Findings: The paper established an inventory of rules currently existing in order to identify the risk disclosure … focused on risk disclosure within annual reports of listed companies and on risk reporting within mandatory provisions …
Persistent link: https://www.econbiz.de/10011166308