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Information Disclosure, Finance and Growth. Evidence from an Unbanked Industry in the US
Bhue, Gursharan - 2016
This paper uses a unique setting of an unbanked industry with high information costs to study the impact of information dissemination by the government on the future growth. Specifically, the paper studies the US Marijuana industry. Marijuana is considered an illegal drug by Federal law and...
Persistent link: https://www.econbiz.de/10012983917
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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …
Persistent link: https://www.econbiz.de/10012434484
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The role of XBRL adoption on enhancing transparency of information disclosure : a case study of Jordanian financial companies
Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent business & management 10 (2023) 3, pp. 1-17
The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better … more critical for sustainability reporting than financial reporting because sustainability reporting is primarily optional …
Persistent link: https://www.econbiz.de/10014506290
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Disclosure compliance with different esg reporting guidelines : the sustainability ranking of selected European and Hungarian banks in the socio-economic crisis period
Tőzsér, Dávid; Lakner, Zoltán; Boros, Anita - In: Administrative Sciences : open access journal 14 (2024) 3, pp. 1-19
As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are … companies are indirectly fostered to make their operation more sustainable through reporting and to help compliance with the … upcoming Corporate Sustainability Reporting Directive (CSRD) regulations. However, in the preparation period, differences can …
Persistent link: https://www.econbiz.de/10014505271
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Fraudulent financial reporting and the consequences for employees
Choi, Jung Ho; Gipper, Brandon - 2019
Persistent link: https://www.econbiz.de/10012056028
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The Real Effects of Financial Markets
Bond, Philip - 2018
A large amount of activity in the financial sector occurs in secondary financial markets, where securities are traded among investors without capital flowing to firms. The stock market is the archetypal example, which in most developed economies captures a lot of attention and resources. Is the...
Persistent link: https://www.econbiz.de/10012940333
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A Review of China's Financial Markets
Hu, Grace Xing; Wang, Jiang - 2022
The fast growth of China's economy has brought it not only to the center of the world's economic system but also to a new transition point in its growth model, a transition from scale to efficiency, speed to sustainability, input driven to innovation led. How the financial markets can support...
Persistent link: https://www.econbiz.de/10013289853
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Strategic uncertainty in financial markets : evidence from a consensus pricing service
Ergun, Lerby M.; Uthemann, Andreas - 2020 - Last updated: December 18, 2020
This paper measures valuation and strategic uncertainty in an over-the-counter market. The analysis uses a novel data set of price estimates that major financial institutions provide to a consensus pricing service. We model these institutions as Bayesian agents that learn from consensus prices...
Persistent link: https://www.econbiz.de/10012388763
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Trading for bailouts
Ahnert, Toni; Machado, Caio; Pereira, Ana Elisa Gonçalves - 2020 - Last updated: June 4, 2020
Government interventions such as bailouts are often implemented in times of high uncertainty. Policymakers may therefore rely on information from financial markets to guide their decisions. We propose a model in which a policymaker learns from market activity and where market participants have...
Persistent link: https://www.econbiz.de/10012243366
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Bank Restatements and Financial System Stability
Herly, Marie - 2019
This paper investigates whether and how restatements in banks affect financial system stability. I find that banks contribute more to systemic risk up to four quarters after a restatement, and that the restatement effect on systemic risk is larger for banks that (i) are very interconnected to...
Persistent link: https://www.econbiz.de/10012902418