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Incentives for risk reporting : a discretionary disclosure and cheap talk approach

Dobler, Michael - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 184-206

Persistent link: https://www.econbiz.de/10003738806

Corporate environmental sustainability disclosures and environmental risk : alternative tests of socio-political theories

Dobler, Michael; Lajili, Kaouthar; Zéghal, Daniel - In: Journal of accounting & organizational change 11 (2015) 3, pp. 301-332

Persistent link: https://www.econbiz.de/10011488276

Constituents' formal participation in the IASB's due process : new insights into the impact of country and due process document characteristics

Dobler, Michael; Knospe, Oliver - In: Journal of governance and regulation : international … 5 (2016) 3, pp. 50-66

Persistent link: https://www.econbiz.de/10011673748

Incentives for Risk Reporting - A Discretionary Disclosure and Cheap Talk Approach

Dobler, Michael - 2014

This paper adopts and reviews discretionary disclosure and cheap talk models to analyze risk reporting incentives and their relation to regulation. Given its inherent discretion, risk reporting depends on disclosure incentives. To assess these incentives the analytical models consider risk...

Persistent link: https://www.econbiz.de/10014213308

Financial accounting for deferred taxes : a systematic review of empirical evidence

Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165

Persistent link: https://www.econbiz.de/10014227405

Rechnungslegung, Prüfung und Unternehmensbewertung : Festschrift zum 65. Geburtstag von Professor Dr. Dr. h.c. Wolfgang Ballwieser

Kuhner, Christoph; Rammert, Stefan - 2014

Persistent link: https://www.econbiz.de/10010243552