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Veryfication of the disclosure lemma for Polish broker-dealer market
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2012
the materiality, market value of the consolidated equity for listed groups and BASEL II disclosure a verification …
Persistent link: https://www.econbiz.de/10011260535
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Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act
Henselmann, Klaus; Kaya, Devrimi - 2008
Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of …
Persistent link: https://www.econbiz.de/10010297270
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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehme...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...
Persistent link: https://www.econbiz.de/10010299998
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Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by …
Persistent link: https://www.econbiz.de/10010300000
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On the determinants of speculation - a case for extended disclosures in corporate risk management
Hecht, Andreas - 2017
We examine the determinants of corporate speculation and challenge the extant, conflicting evidence. Separating risk management (reducing currency-specific FX exposure) from speculation (increasing or holding currency-specific FX exposure constant), we provide unprecedented evidence that...
Persistent link: https://www.econbiz.de/10011688393
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Accounting for financial stability: Lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020
This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were...
Persistent link: https://www.econbiz.de/10012290508
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The role of institutions in the migration of corporate governance practice into emerging economies: The case of Africa
Hearn, Bruce; Oxelheim, Lars; Randøy, Trond - 2016
disclosure - a central element of corporate transparency. Our findings reveal that the adoption of CEO salary disclosure by firms … is more likely in more homogenous informal institutional contexts. Complementarities arising from disclosure originating … law infer disclosure is more likely than in contrasting civil code law contexts. Finally, firms with higher proportions of …
Persistent link: https://www.econbiz.de/10011794588
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Political Relationships, Global Financing and Corporate Transparency
Leuz, Christian; Oberholzer-Gee, Felix - 2003
This study examines the financing choices of firms operating in a weak institutional environment. We argue that in relationship-based systems, global financing and political connections are substitutes: Well-connected firms are less likely to access foreign capital markets because (state-owned)...
Persistent link: https://www.econbiz.de/10012168163
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The role of institutions in the migration of corporate governance practice into emerging economies : the case of Africa
Hearn, Bruce; Oxelheim, Lars; Randøy, Trond - 2016
disclosure - a central element of corporate transparency. Our findings reveal that the adoption of CEO salary disclosure by firms … is more likely in more homogenous informal institutional contexts. Complementarities arising from disclosure originating … law infer disclosure is more likely than in contrasting civil code law contexts. Finally, firms with higher proportions of …
Persistent link: https://www.econbiz.de/10011496878
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020
This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were...
Persistent link: https://www.econbiz.de/10012241734