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 …

This study examines the effects of financial reporting complexity on investors' trading behavior. I find that more … disclosure, my investigation into the effects of reporting complexity on small and large investors should be of interest to … regulators concerned with reporting clarity and leveling the playing field across classes of investors …

for joint ventures and also users of financial statements requested improvements to the disclosure of a reporting entity …

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing … financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS …

For many years, international financial reporting – and in particular the notes reporting – has been criticized in … deficits with regard to the content and presentation and, thus, to the overall quality of the notes reporting. However, this … claims. This work addresses this research gap by elaborating what (notes) reporting quality is, what dimensions it consists …