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Initial evidence on the market impact of the XBRL mandate
Blankespoor, Elizabeth; Miller, Brian P.; White, Hal D. - In: Review of accounting studies 19 (2014) 4, pp. 1468-1503
Persistent link: https://www.econbiz.de/10010459682
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Market Reaction to Non-GAAP Earnings Around SEC Regulation
Bond, David - 2017
This study examines the impact of Regulation G in 2003 and the issuance of Compliance and Disclosure Interpretations (C …&DIs) in 2010 – on the reporting of non-GAAP earnings. The study finds that (i) both Regulation G and C&DIs are associated with … predictive power for future operating earnings); (ii) Regulation G led to a decrease in the amount of total positive exclusions …
Persistent link: https://www.econbiz.de/10012954820
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The impact of the European insider trading and market manipulation regulation on the volatility and abnormal returns of the stock market in Poland
Kudła, Janusz; Gajus, Barbara - In: Eurasian economic review : a journal in applied … 14 (2024) 2, pp. 255-273
Persistent link: https://www.econbiz.de/10015069937
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Tax-related mandatory risk factor disclosures, future profitability, and stock returns
Campbell, John L.; Cecchini, Mark; Cianci, Anna M.; … - In: Review of accounting studies 24 (2019) 1, pp. 264-308
Persistent link: https://www.econbiz.de/10012006180
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Emergence of a new regulation : informational disclosure modalities in the hedge fund opacity world
Rigot, Sandra; Tadjeddine, Yamina - In: International economics : a journal published by CEPII … 123 (2010) 3, pp. 161-196
Persistent link: https://www.econbiz.de/10008902598
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Information asymmetry and capital structure : evidence from regulation FD
Petacchi, Reining - In: Journal of accounting & economics 59 (2015) 2/3, pp. 143-162
Persistent link: https://www.econbiz.de/10011284879
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Effects of prior voluntary disclosure on earnings announcements in an environment with low information and regulation
Mun, Eugene Cheng Chee; Courtenay, Stephen M.; Rahman, … - In: Pacific-Basin finance journal 19 (2011) 3, pp. 308-329
Persistent link: https://www.econbiz.de/10009271664
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Do independent directors cause improvements in firm transparency?
Armstrong, Christopher; Core, John E.; Guay, Wayne R. - In: Journal of financial economics 113 (2014) 3, pp. 383-403
Persistent link: https://www.econbiz.de/10010495820
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Does Transparency Harm Traders : Evidence from a Disclosure Regulation
Mukherjee, Saptarshi - 2013
Does transparency harm block traders? In 2004, Securities and Exchange Board of India (SEBI) mandated the disclosure of trades accumulating to more than 0.5% of existing float in a single day. Using unique transaction-level database from the National Stock Exchange (NSE) in India, we present...
Persistent link: https://www.econbiz.de/10013089607
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Regulating Markets with Advice : An Experimental Study
Gottschalk, Felix - 2020
regulation measures -- disclosure and fines for unsuitable advice -- reduce commission payments and improve advice. None of the … regulation measures result in lower commissions and more suitable advice, however, and advice is equally biased in all treatments …
Persistent link: https://www.econbiz.de/10012852983