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The economic consequences of increased disclosure
Leuz, Christian - 1999
Persistent link: https://www.econbiz.de/10013444399
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Offenlegung im Bankabschluss : Basel II Säule 3 und IFRS ; Synergien und Praxishinweise
Grünberger, David; Klein, Heiner - 2008
Persistent link: https://www.econbiz.de/10003750238
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Bewährungsprobe für die Fair-Value-Bewertung in Zeiten der Finanzmarktkrise
Niehaus, Hans-Jürgen - In: Zeitschrift für das gesamte Kreditwesen : Pflichtblatt … 61 (2008) 22, pp. 1170-1174
Persistent link: https://www.econbiz.de/10003777784
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Credit information in universal banking : a clinical study
Burghof, Hans-Peter; Henschel, Claudia - 1998
We studied information and interaction processes in six lending relationships between a universal bank and medium sized …, bank monitoring is based mainly on cheap, retrospective and internal data. In case of distress, more expensive, prospective … firm's investments might leave the bank in a very strong bargaining position and distort investment incentives. Therefore …
Persistent link: https://www.econbiz.de/10009768853
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Die Abbildung des Kreditrisikos im Jahresabschluss der Kreditinstitute nach HGB und IFRS
Kakuk, Christian - 2019 - 1. Auflage
Persistent link: https://www.econbiz.de/10012057415
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Disseminating earnings disclosures via Twitter : empirical evidence from German listed firms
Riegel, Elias - 2022
Firms have increasingly used social media such as Twitter to disseminate corporate disclosures, particularly since the regulation of these platforms by the Securities and Exchange Commission (SEC) in 2013. However, research on social media dissemination is still limited. Even though a few...
Persistent link: https://www.econbiz.de/10013550103
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Rahmenbedingungen, Charakteristika und Konsequenzen freiwilliger Unternehmenspublizität : State of the Art und neue Perspektiven der empirischen Forschung
Knauer, Thorsten; Wöhrmann, Arnt - In: Zeitschrift für Planung & Unternehmenssteuerung 21 (2011) 3, pp. 235-254
Persistent link: https://www.econbiz.de/10008934803
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Information Asymmetry Effects of Deregulation-Driven Decreases in Quarterly Financial Disclosure - Evidence from Germany
Knappstein, Janina - 2020
Based on the ongoing disclosure overload debate, this paper investigates how deregulation-driven decreases in quarterly disclosure affect information asymmetry. We exploit a German setting in which the minimum content requirements for quarterly reporting have been reduced for firms listed in the...
Persistent link: https://www.econbiz.de/10012850989