Narrow search
Showing 1 - 10 of 5,420
Cover Image
The deregulation of the banking and securities industries
Goldberg, Lawrence G. (ed.); White, Lawrence J. (contributor) - 1979
Persistent link: https://www.econbiz.de/10000582537
Cover Image
Bank mergers and insider nontrading
Madison, Tom; Roth, Greg; Saporoschenko, Andy - In: The financial review : the official publication of the … 39 (2004) 2, pp. 203-229
Persistent link: https://www.econbiz.de/10002041186
Cover Image
Disclosures on control over financial reporting : the reporting practice of banks listed on the Warsaw Stock Exchange
Gądecki, Jacek - In: E-Finanse : finansowy kwartalnik internetowy 11 (2015) 1, pp. 1-10
The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk...
Persistent link: https://www.econbiz.de/10011393190
Cover Image
E-transparency of Croatian banks : determinants and disclosure contents
Kundid, Ana; Rogošić, Andrijana - In: Economic research 25 (2012), pp. 86-116
Persistent link: https://www.econbiz.de/10009767039
Cover Image
The changing landscape of banking and the challenges it poses for accounting and financial reporting
Landsman, Wayne R.; Peasnell, Ken V. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 757-773
Persistent link: https://www.econbiz.de/10010244059
Cover Image
How Does Financial Reporting Regulation Affect Firms’ Banking?
Breuer, Matthias - 2018
We examine the effects of financial reporting regulation on firms' banking. Exploiting discontinuous public disclosure and auditing requirements assigned to otherwise similar small and medium-sized private firms, we document that financial reporting regulation reduces firms' reliance on...
Persistent link: https://www.econbiz.de/10012937111
Cover Image
Bank Relationships and Private Firms’ Financial Reporting Opacity
Hillebrand, Christa - 2016
Private firms with relatively high costs of disclosure may benefit from a close relationship with a bank. Relationship lending is based on intertemporal contracting and requires the bank to acquire private information about the firm and, moreover, to keep this information private. For both...
Persistent link: https://www.econbiz.de/10013004270
Cover Image
Does citizens' financial literacy relate to bank financial reporting transparency?
Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Y. I.; … - In: The European accounting review 30 (2021) 5, pp. 887-912
Persistent link: https://www.econbiz.de/10012653650
Cover Image
Web-based Financial Reporting Disclosure : evidence from selected banks in the Kingdom of Saudi Arabia (KSA)
Sarea, Adel M. - In: Journal of central banking theory and practice 9 (2020) 2, pp. 183-197
With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in...
Persistent link: https://www.econbiz.de/10012306586
Cover Image
Essays in accounting and finance
Rauter, Thomas - 2018
This dissertation studies real effects of disclosure regulation and topics at the intersection of accounting and …. The financial crisis of 2007-2009 triggered a vigorous debate about the role of fair value accounting and revived … discussions about procyclicality in banking. While there is evidence that fair value accounting did not play a major role during …
Persistent link: https://www.econbiz.de/10011982803