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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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The role of accounting in the German financial system
Leuz, Christian; Wüstemann, Jens - 2003
informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the …
Persistent link: https://www.econbiz.de/10010298240
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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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Determinants of IFRS Compliance by Canadian Companies
Kumar, Gaurav; Saini, Jagjit S - In: International Journal of Corporate Finance and … 3 (2016) 2, pp. 42-57
January 1, 2011. Specifically, the authors analyze the determinants of IFRS disclosure compliance for these companies. Canada …
Persistent link: https://www.econbiz.de/10012043619
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Preaching Water But Drinking Wine? Relative Performance Evaluation in International Banking
Ilić, Dragan; Pisarov, Sonja; Schmidt, Peter S. - 2015
Relative performance evaluation (RPE) is, at least on paper, enjoying widespread popularity in determining the level of executive compensation. Yet existing empirical evidence of RPE is decidedly mixed. Two principal explanations are held responsible for this discord. A constructional challenge...
Persistent link: https://www.econbiz.de/10011390719
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Preaching water but drinking wine? Relative performance evaluation in international banking
Ilić, Dragan; Pisarov, Sonja; Schmidt, Peter S. - 2015
Relative performance evaluation (RPE) is, at least on paper, enjoying widespread popularity in determining the level of executive compensation. Yet existing empirical evidence of RPE is decidedly mixed. Two principal explanations are held responsible for this discord. A constructional challenge...
Persistent link: https://www.econbiz.de/10011420557
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Communicating Subjective Evaluations
Lang, Matthias - 2013
Should principals explain and justify their evaluations? In this paper the principal's evaluation is private information, but she can provide some justifications by sending a costly message. Indeed, it is optimal for the principal to explain her evaluation to the agent if and only if the...
Persistent link: https://www.econbiz.de/10010323871
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The Incentive of Cournot Duopolists to Reveal Cost Information After Costs are Realized
Johnson, Lowell - 1997
their costs are below the expected mean cost. Disclosure reduces consumer surplus when the disclosing firm's costs are below … the expected mean cost. The effect of disclosure on social welfare depends on the parameters of the problem. Finally, I … analyze the incentive of firms to agree to exchange information when disclosure exposes a firm to the risk of antitrust …
Persistent link: https://www.econbiz.de/10010334280
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Attention manipulation and information overload
Persson, Petra - 2013
communication, mandate not only the content but also the format of disclosure, and regulate product design. …
Persistent link: https://www.econbiz.de/10010335625