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Turning Back the Clock on Disclosure Regulation? – Evidence from the Termination of the Quarterly Reporting Mandate in Europe

Hitz, Joerg-Markus; Moritz, Florian - 2020

We investigate economic consequences of the deregulation of quarterly reporting in member states of the European Union, as stipulated by the amended Transparency Directive in 2013. We observe that subsequent to this deregulation, only relatively few firms reduced reporting frequency by switching...

Persistent link: https://www.econbiz.de/10014104233

Investor reaction to IFRS for financial instruments in Europe : the role of firm-specific factors

Onali, Enrico; Ginesti, Gianluca; Ballestra, Luca Vincenzo - In: Finance research letters 21 (2017), pp. 72-77

Persistent link: https://www.econbiz.de/10011807499

Transparency regulation and stock price informativeness : evidence from the European Union's transparency directive

Watanabe, Olena V.; Imhof, Michael; Tartaroglu, Semih - In: Journal of international accounting research 18 (2019) 2, pp. 89-113

Persistent link: https://www.econbiz.de/10012212930

Attention Distribution of Current Key Investor Documents — Standardization as a Long-Term Goal of the PRIIPS Regulation

Münchhalfen, Patrick - 2020

The regulation of financial products is generally increasing in response to misconduct or crises that have led to … distribution of attention in current product information sheets in an eye-tracking experiment. Our results suggest that regulation … different products. This suggests first success of regulation with respect to the standardization of product information sheets …

Persistent link: https://www.econbiz.de/10012833315

The use of the recognition heuristic as an investment strategy in European stock markets

Lobão, Júlio; Pacheco, Luís; Pereira, Carlos - In: Journal of economics, finance & administrative science 22 (2017) 43, pp. 207-223

Purpose: People often face constraints such as a lack of time or information in taking decisions, which leads them to use heuristics. In these situations, fast and frugal rules may be useful for making adaptive decisions with fewer resources, even if it leads to suboptimal choices. When applied...

Persistent link: https://www.econbiz.de/10011875260

Efficiency and Investment Style of European Mutual Funds

Vidal-García, Javier; Vidal, Marta - 2023

In this paper, we use Data Envelopment Analysis (DEA) to examine the efficiency of European mutual funds across different investment styles. The DEA methodology allows going beyond the meaning of conventional efficiency, being able to identify the most efficient mutual funds compared to the rest...

Persistent link: https://www.econbiz.de/10014257769

The role of emission disclosure for the low-carbon transition

Frankovic, Ivan; Kolb, Benedikt - 2023

We show the importance of emission disclosure for climate policies in a DSGE model for the euro area. A low-carbon energy and a fossil energy sector contribute to production and are financed by balance-sheet constrained intermediaries. The underestimation of emissions from fossil energy firms...

Persistent link: https://www.econbiz.de/10014467912

Sovereign exposures of European banks : it is not all doom

Lamers, Martien; Present, Thomas; Vander Vennet, Rudi - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-24

We investigate whether sovereign bond holdings of European banks are determined by a risk-return trade-off. Using data between 2011 and 2018 for 75 European banks, we confirm that banks exhibited risk-taking behavior during the sovereign debt crisis, e.g., due to moral suasion. In the period...

Persistent link: https://www.econbiz.de/10012821286

The effectiveness of seasonal investments in European Share Portfolios

Heidorn, Thomas; Maier, F.; Winker, M. - 2017

In this paper, calendar seasonality patterns are examined from day-of-the-week effect across weekly patterns, monthly analysis and whole-year seasonal strategies such as Sell in May and Halloween effect. The analysis is done across six indices, DAX, MDAX, SDAX, Eurostoxx 50, Stoxx Europe Mid 200...

Persistent link: https://www.econbiz.de/10011592704

The Impact of Regulating Occupational Pensions in Europe on Investment and Financial Stability

Amzallag, Adrien - 2014

This study examines the European Commission's 2011 call for advice to the European Insurance and Occupational Pensions Authority (EIOPA) on the improvement of the Institutions for Occupational Retirement Provision (IORP) Directive (the "IORP Directive"). Specifically, it uses both the EIOPA...

Persistent link: https://www.econbiz.de/10013051095

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