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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - Sonderforschungsbereich 649: Ökonomisches Risiko, … - 2012
understanding of these effects. Based on the explicitly stated objectives of the EU‟s so-called „IAS Regulation‟, we distinguish … the effectiveness of the IAS Regulation. We provide specific guidance for future research in this field. …
Persistent link: https://www.econbiz.de/10009651901
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Enhancing Corporate Governance for Financial Institutions: The Role of International Standards
Alexander, Kern; Dhumale, Rahul - ESRC Centre for Business Research - 2001
The threat of systemic risk in international financial markets necessitates the establishment of universal standards for corporate governance of financial institutions. This paper addresses some important issues and concepts in the governance of multinational financial institutions and why...
Persistent link: https://www.econbiz.de/10005162857
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Regulatory Sanctions and Reputational Damage in Financial Markets
Armour, John; Mayer, Colin; Polo, Andrea - C.E.P.R. Discussion Papers - 2010
We study the impact of the announcement of enforcement of financial and securities regulation by the UK’s Financial …
Persistent link: https://www.econbiz.de/10008682887
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Bank regulation, supervision and efficiency during the global financial crisis
Swamy, Vighneswara - Volkswirtschaftliche Fakultät, … - 2014
In this study, using the World Bank’s Bank Regulation and Supervision Survey (BRSS) data, we draw insights about the … bank regulatory/supervisory styles, illustrate the differences in regulation/supervision among crisis, non-crisis and BRICS … countries, and highlight the ways in which bank regulation and supervision has changed during the crisis period. The study …
Persistent link: https://www.econbiz.de/10011113271
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Financial regulation and IPOs: Evidence from the history of the Italian stock market
Cattaneo, Mattia; Meoli, Michele; Vismara, Silvio - In: Journal of Corporate Finance 31 (2015) C, pp. 116-131
This paper studies the impact of regulation on IPO markets using historical data. Regulatory interventions have …
Persistent link: https://www.econbiz.de/10011264346
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Is Regulation Essential to Stock Market Development? Going Public in London and Berlin, 1900-1913
Burhop, Carsten; Chambers, David; Cheffins, Brian - Max-Planck-Institut zur Erforschung von … - 2011
This study of initial public offerings (IPOs) carried out on the Berlin and London stock exchanges between 1900 and 1913 casts doubt on the received “law and finance” wisdom that legally mandated investor protection is pivotal to the development of capital markets. IPOs that resulted in...
Persistent link: https://www.econbiz.de/10009226926
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Economic effects of SOX Section 404 compliance: A corporate insider perspective
Alexander, Cindy R.; Bauguess, Scott W.; Bernile, Gennaro; … - In: Journal of Accounting and Economics 56 (2013) 2, pp. 267-290
We use survey responses from 2,901 corporate insiders to assess the costs and benefits of compliance with Section 404 of the Sarbanes-Oxley Act. The majority of respondents recognize compliance benefits, but they do not perceive these benefits to outweigh the costs, on average. This is...
Persistent link: https://www.econbiz.de/10010729565
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Is Regulation Essential to Stock Market Development? Going Public in London and Berlin, 1900-1913
Burhop, Carsten; Chambers, David; Cheffins, Brian - Seminar für Wirtschafts- und Sozialgeschichte, … - 2011
This study of initial public offerings (IPOs) carried out on the Berlin and London stock exchanges between 1900 and 1913 casts doubt on the received �law and finance� wisdom that legally mandated investor protection is pivotal to the development of capital markets. IPOs that resulted...
Persistent link: https://www.econbiz.de/10009193031
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Marco Institucional de la Contabilidad y las Finanzas
Galindo Lucas, Alfonso - Entelequia y Grupo Eumed.net (Universidad de Málaga)
Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in the wider scope of Social Science. Historical issues determine policies and these ones, themselves, configure taxes and other environmental variables. Taxes, interest rates and...
Persistent link: https://www.econbiz.de/10004981883
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Financial Disclosure and Market Transparency with Costly Information Processing
Di Maggio, Marco; Pagano, Marco - C.E.P.R. Discussion Papers - 2012
We study a model where some investors (“hedgers”) are bad at information processing, while others (“speculators”) have superior information-processing ability and trade purely to exploit it. The disclosure of financial information induces a trade externality: if speculators refrain from...
Persistent link: https://www.econbiz.de/10011083365