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Peer firms in audit pricing : evidence under high uncertainty settings
Fang, Junxiong; Gul, Ferdinand A.; Sami, Heibatollah; … - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 4, pp. 881-908
Persistent link: https://www.econbiz.de/10012662008
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On environmental externalities and global games
Heijmans, Roweno - 2021
Persistent link: https://www.econbiz.de/10012617435
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The European road pricing game : how to enforce optimal pricing in high-transit countries under asymmetric information
Van der Loo, Saskia; Proost, Stef - In: Journal of transport economics and policy 47 (2013) 3, pp. 399-418
Persistent link: https://www.econbiz.de/10010204592
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The European road pricing game : how to enforce optimal pricing in high-transit countries under asymmetric information
Van der Loo, Saskia; Proost, Stef - 2011
Persistent link: https://www.econbiz.de/10009300019
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The European Road Pricing Game : How to Enforce Optimal Pricing in High-Transit Countries Under Asymmetric Information
Van Der Loo, Saskia - 2012
A federal government tries to force local governments to implement welfare optimal tolling and investment. Welfare optimal tolling requires charging for marginal external costs. Local governments have an incentive to charge more than the marginal social cost whenever there is transit traffic. We...
Persistent link: https://www.econbiz.de/10013113975
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The European Road Pricing Game : How to Enforce Optimal Pricing in High-Transit Countries Under Asymmetric Information
Van Der Loo, Saskia - 2011
A federal government tries to force local governments to implement welfare optimal tolling and investment. Welfare optimal tolling requires charging for marginal external costs. Local governments have an incentive to charge more than the marginal social cost whenever there is transit traffic. We...
Persistent link: https://www.econbiz.de/10013120075
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Consequences of voluntary and mandatory fair value accounting : evidence surrounding IFRS adoption in the EU real estate industry
Muller, Karl A. <III> (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003753086
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Mandatory fair value accounting and information asymmetry : evidence from the European real estate industry
Muller, Karl A. <III>; Riedl, Edward J.; Sellhorn, Thorsten - In: Management science : journal of the Institute for … 57 (2011) 6, pp. 1138-1153
Persistent link: https://www.econbiz.de/10009238216
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Three essays on capital market effects of accounting information
Widmer, Severin Oliver - 2017
income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that … sample of IFRS banks from 2006 to 2015, we find that recognized OCR gains and losses are negatively related to stock returns … de l’IAS 39 par l’IFRS 9. À l'aide de la méthodologie de l'étude d’événements, je décèle que les banques qui ont accumulé …
Persistent link: https://www.econbiz.de/10011772789
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Need for disclosure regarding property valuations in financial reports according to IFRS
Nordlund, Bo - In: Journal of property investment & finance 28 (2010) 5, pp. 333-353
Persistent link: https://www.econbiz.de/10008656232