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Common factors in credit defaults swaps markets

Chen, Yi-hsuan; Härdle, Wolfgang Karl - 2012

We examine what are common factors that determine systematic credit risk and estimate and interpret the common risk … factors. We also compare the contributions of common factors in explaining the changes of credit default swap (CDS) spreads …, this study finds that the eigenstructures across the three subperiods are distinct and the determinants of risk factors …

Persistent link: https://www.econbiz.de/10010318764

Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

Georgakopoulos, Georgios - In: SPOUDAI - Journal of Economics and Business 68 (2018) 2/3, pp. 3-38

The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the … the Risk Society thesis. Demands for social and environmental accounts within this risk arena could be seen to relate to … governing these risks. Insights from the Risk Society thesis offer useful understandings into appreciating Social and …

Persistent link: https://www.econbiz.de/10011994286

Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty

Chen, An; Hieber, Peter; Sureth, Caren - 2022

low risk aversion. Our findings suggest that ATRs can effectively fight tax uncertainty and stimulate investment. However …

Persistent link: https://www.econbiz.de/10013460373

The effect of fair disclosure regulation on timeliness and informativeness of earnings announcements

Park, Yeonhee; Song, Inman; Yang, Dong-Hoon; Hossain, Mahmud - In: China Journal of Accounting Research 6 (2013) 1, pp. 35-49

This paper examines the effect of Korea's fair disclosure regulation on the timeliness and informativeness of earnings announcements. The present regulation for Korean listed firms requires that if a company's sales revenue, operating income (or loss) and net income (or loss) have changed by...

Persistent link: https://www.econbiz.de/10011936949

Accounting for financial stability: Lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020

, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns …

Persistent link: https://www.econbiz.de/10012290508

Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies

Winiarska, Karolina - In: Financial Internet Quarterly 16 (2020) 2, pp. 14-23

Leases are quite relevant to a large number of enterprises. Due to the fact that a lease reduces an entity's exposure to risks inherent in asset ownership, it is a widely used method of obtaining access to property, plant and equipment. At the beginning of this article sources of existence of...

Persistent link: https://www.econbiz.de/10013466243

Scenario analysis for net zero: The applicability of climate neutrality studies for transitioning firms in the German building sector and energy-intensive industry

Ballesteros, Fernanda; Schütze, Franziska; Marchewitz, … - 2023

Various stakeholders are increasingly encouraging companies from the real economy to adopt measures facilitating their transition towards carbon neutrality. In this context, companies are expected to implement forward-looking strategies and climate-related reporting practices using scenario...

Persistent link: https://www.econbiz.de/10014337303

Meta-analyses on Corporate Social Responsibility (CSR): a literature review

Velte, Patrick - In: Management Review Quarterly 72 (2021) 3, pp. 627-675

This paper addresses quantitative meta-analyses on corporate governance-related determinants and firms' (non) financial consequences of Corporate Social Responsibility (CSR). Legitimacy theory as our theoretical framework assumes that, through a social contract, a company must fulfil the...

Persistent link: https://www.econbiz.de/10014501909

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004

This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for...

Persistent link: https://www.econbiz.de/10014502015

Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness

Oxelheim, Lars - 2018

Being able to separate temporary global macroeconomic influences - caused by fluctuations in exchange rates, interest rates and inflation - from intrinsic performance - related to a superior product, production process or management - is crucial to the assessment of the development of a firm's...

Persistent link: https://www.econbiz.de/10012145484

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