especially high when the firm reporting the error is audited by a Big 4 auditor, pointing to its ex ante higher reputation …. Investor reactions are particularly pronounced when the firm reporting the error is large, an effect, which mainly applies for …

reporting emphasis assigned to these metrics. On the other hand, we find no evidence that firms use pro forma earnings to … significantly less likely to use pro forma earnings disclosures and to assign reporting emphasis than mandatory adopters. Taken …

reporting are faced critically. Following, the manner of measuring and disclosing the market risks by the publicly traded … ; Risikomanagement ; Monte-Carlo Simulation ; Kapitalmarkt ; Risk reporting ; Market Risk ;Sensitivity Analysis ; Value at Risk …

The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the … Reporting Enforcement Panel ; FREP ;Financial Reporting Review Panel …

disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies … disclosures about control system over financial reporting presented by the surveyed companies. The research results indicate that … reporting. It was found that the number of supervisory board committees and the number of meetings of the supervisory board have …

relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …