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Mandatory Information Disclosure and Stock Price Crash Risk : Evidence from Private Firm-Visits in China
Huang, Yuqin - 2019
This paper studies the effect of mandatory information disclosure on stock price crash risk using data on listed firms' private in-house meetings in the Chinese stock market. Utilizing the regulation implemented by the Shenzhen Stock Exchange in 2012, we use a difference-in-difference approach...
Persistent link: https://www.econbiz.de/10012858783
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Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing : effect of the global financial crisis and other firm characteriestics
Bepari, Khokan Md; Rahman, Sheikh F.; Mollik, Abu Taher - In: Journal of accounting & organizational change 10 (2014) 1, pp. 116-149
Persistent link: https://www.econbiz.de/10010346187
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Financial Accounting for Markets or from Markets - Empirical Study of Financial Accounting Practice during and after the Global Financial Crisis with Regard to Mandatory and Volunt...
Beerbaum, Dirk - 2015
This working paper intends to follow an inductive approach by performing an empirical study of annual reports of global financial institutions during and after the Global Financial crisis in 2008 with regard to compulsory and voluntary company disclosures. The hypothesis is that due to the...
Persistent link: https://www.econbiz.de/10013014790
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How resilient are firms' financial reporting processes?
deHaan, Ed; De Kok, Ties; Matsumoto, Dawn; … - In: Management science : journal of the Institute for … 69 (2023) 4, pp. 2536-2545
Persistent link: https://www.econbiz.de/10014305423
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Rechnungslegungsinformationen zu Verbriefungen im Umfeld der Finanzmarktkrise
Erb, Sebastian - 2014
Persistent link: https://www.econbiz.de/10010381613
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Accounting for Financial Stability : Bank Disclosure and Loss Recognition in the Financial Crisis
Bischof, Jannis - 2020
for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis … for loan accounting. We also provide evidence that shielding regulatory capital from accounting losses through prudential … accounting and financial reporting are to contribute to financial stability …
Persistent link: https://www.econbiz.de/10012850365
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Corporate transparency and bond liquidity
Fecht, Falko; Füss, Roland; Rindler, Philipp - 2014
accounting information has on the liquidity of its traded bonds. In particular, we focus on how this relationship depends on … accounting information has a strong effect on liquidity risk …
Persistent link: https://www.econbiz.de/10010410239
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Crash Risk and ESG Disclosure Quality
Pereira da Silva, Paulo - 2021
This study examines whether the breadth of ESG (environmental, social and governance) disclosure influences firm-specific crash risk. Our main research hypothesis postulates that further information disclosure about ESG activities and risks should contribute to a decline in crash risk owing to...
Persistent link: https://www.econbiz.de/10013238352
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Crash risk and ESG disclosure
Silva, Paulo Pereira da - In: Borsa Istanbul Review 22 (2022) 4, pp. 794-811
This study examines whether ESG (environmental, social and governance) disclosure influences firm-specific crash risk. Our main research hypothesis postulates that further information disclosure about ESG activities and risks mitigates crash risk by virtue of lower opacity and information...
Persistent link: https://www.econbiz.de/10013334837
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Fair Value Accounting, Transparency, and Financial Stability
Mahieux, Lucas - 2019
Prudential regulation of financial institutions relies on asset values measured based on accounting standards. This … the role of fair value accounting during the 2007-08 financial crisis, and provides new policy implications …
Persistent link: https://www.econbiz.de/10012902423