Similar Search Results

Mandatory CSR and sustainability reporting : economic analysis and literature review

Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Review of accounting studies 26 (2021) 3, pp. 1176-1248

Persistent link: https://www.econbiz.de/10012659674

Do Risk Disclosures Matter When it Counts? Evidence from the Swiss Franc Shock

Hail, Luzi - 2020

We examine the relation between disclosure quality and information asymmetry among market participants following an exogenous shock to macroeconomic risk. In 2015 the Swiss National Bank abruptly announced that it would abandon the longstanding minimum euro-Swiss franc exchange rate. We find...

Persistent link: https://www.econbiz.de/10012854490

A Tale of Two Supervisors : Compliance with Risk Disclosure Regulation in the Banking Sector

Bischof, Jannis - 2020

. However, formal compliance with the disclosure requirements does not necessarily convert into more transparent reporting …

Persistent link: https://www.econbiz.de/10012856289

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital

Core, John E. - 2014

capital. Both ownership and more transparent reporting have the potential to align incentives between managers and investors …

Persistent link: https://www.econbiz.de/10013053250

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital

Core, John E. - 2015

capital. Both ownership and more transparent reporting have the potential to align incentives between managers and investors …

Persistent link: https://www.econbiz.de/10013024815

Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock

Hail, Luzi; Muhn, Maximilian; Oesch, David - 2021

We examine the relation between disclosure quality and information asymmetry among market participants following an exogenous shock to macroeconomic risk. In 2015, the Swiss National Bank abruptly announced that it would abandon the longstanding minimum euro‐Swiss franc exchange rate. We find...

Persistent link: https://www.econbiz.de/10013236052

Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences

Daske, Holger - 2011

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … central importance of firms' reporting incentives and countries' enforcement regimes for the quality of financial reporting … reporting effects …

Persistent link: https://www.econbiz.de/10012756518

Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences

Daske, Holger - 2011

Persistent link: https://www.econbiz.de/10012714340

A Tale of Two Supervisors : Compliance with Risk Disclosure Regulation in the Banking Sector

Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - 2022

We examine how the presence of multiple supervisory agencies affects firm-level compliance in form and substance with disclosure regulations. This analysis is important because coordination problems among regulators are frequently present in practice but often overlooked in academic research. We...

Persistent link: https://www.econbiz.de/10013294971

Global Accounting Convergence and the Potential Adoption of IFRS by the United States : An Analysis of Economic and Policy Factors

Hail, Luzi - 2011

to the potential adoption of International Financial Reporting Standards (IFRS) in the U.S. We highlight the unique ….S. reporting practices, the ensuing capital market effects, and the potential costs of switching from U.S. GAAP to IFRS. We discuss …

Persistent link: https://www.econbiz.de/10012713862