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Derivative Finanzinstrumente nach HGB, IFRS und US-GAAP sowie ihre Bedeutung f?r die Jahresabschlusspolitik und -analyse

Gantzkow, Marcus - 2007

Die Dissertation wurde mit der Zielsetzung verfasst, die Bedeutung von derivativen Finanzinstrumenten f?r die Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen verbundenen Chancen und Risiken ma?geblichen...

Persistent link: https://www.econbiz.de/10009482293

The role of accounting quality in securities class action lawsuits.

Grimm, Stephanie Dehning - 2009

University of Minnesota Ph.D. dissertation. July 2009. Major: Bussiness Administration. Advisor: Pervin Shroff. 1 computer file (PDF); vii, 100 pages, appendices A.

Persistent link: https://www.econbiz.de/10009462932

Does quarterly earnings guidance increase or reduce earnings management?

Acito, Andrew Alexei - 2011

This study adds to the earnings guidance debate by investigating whether quarterly guidance is related to two forms of earnings management: (1) benchmark beating and (2) accounting irregularities. Using a post-Regulation Fair Disclosure sample, I find that firms regularly issuing earnings...

Persistent link: https://www.econbiz.de/10009466043

A longitudinal study of corporate earnings guidance in Australia’s continuous disclosure environment

Guo, Chan - 2011

Since the introduction of a statutory‐backed continuous disclosure regime (CDR) in 1994, regulatory reforms have significantly increased litigation risk in Australia for failure to disclose material information or for false and misleading disclosure. However, there is almost no empirical...

Persistent link: https://www.econbiz.de/10009438002

Unintended Consequences of Lowering Disclosure Thresholds: Proposed Changes to SFAS No. 5

Fanning, Kirsten - 2011

Recently, investors have asserted that firms' loss contingency disclosures are not adequate to allow them to assess the likelihood of material losses due to litigation (i.e., litigation risk), and a debate has developed over whether the threshold for disclosure should be lowered to provide...

Persistent link: https://www.econbiz.de/10009468000

Risks and responsibilities in establishing a wireless network for an educational institution

Knights, Leigh; Fonceca, Matt; Mack, Georgina; … - 2006

A wireless network solution is generally implemented when the bounds of walls of buildings and the constraints of wires need to be broken. Wireless technologies provide the potential for freedom of mobility which is undoubtedly a convenience for organisations in today’s market. The security of...

Persistent link: https://www.econbiz.de/10009440797

How do GM / non GM coexistence regulations affect markets and welfare?

Desquilbet, Marion; Poret, Sylvaine - 2011

endogenous cropchoices and prices, we study the effects of ex ante regulation and ex post liability of GMO producers onmarket …

Persistent link: https://www.econbiz.de/10009442835

Explaining the Changing Institutional Organisation of Dutch Farms: The Role of Farmer's Attitude, Advisory Network and Structural Factors

Jongeneel, Roelof A.; Polman, Nico B.P.; Slangen, Louis - 2005

explained, mainly in terms of control and income rights. Important factors are (limited) liability, risk-bearing costs …

Persistent link: https://www.econbiz.de/10009443884

Explaining the Changing Institutional Organisation of Dutch Farms: The Role of Farmer's Attitude, Advisory Network and Structural Factors

Jongeneel, Roelof A.; Slangen, L.H.G. - 2005

terms of control and income rights. Important factors are (limited) liability, risk-bearing costs, transaction costs, and …

Persistent link: https://www.econbiz.de/10009443894

Coase and Car Repair: Who Should Be Responsible for Emissions of Vehicles in Use?

Harrington, Winston; McConnell, Virginia D. - 1999

This paper examines the current assignment of liability for in-use vehicle emissions and suggests some alternative … liability for I/M to motorists, and we examine the potential for other liability assignments to reduce transaction costs and … improve program efficiency. Among the alternative institutional arrangements discussed are greater imposition of liability on …

Persistent link: https://www.econbiz.de/10009445415