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Disaggregation in Mandatory Risk Disclosure, Audit Conservatism and Implied Cost of Equity Capital

Alhadi, Ahmed - 2014

This research investigates the association between discretionary disaggregation in mandatory risk disclosures, audit conservatism and the implied cost of capital (ICOE). Based on a sample of 141 financial firms from six GCC countries over the 2007-2011 period, we find that the ICOE is...

Persistent link: https://www.econbiz.de/10013060127

Disaggregation in Mandatory Risk Disclosure, Audit Conservatism and Implied Cost of Equity Capital

Alhadi, Ahmed - 2014

Persistent link: https://www.econbiz.de/10013057677

Equity Market Uncertainty and Informational Efficiency

Frijns, Bart; Indriawan, Ivan; Tourani-Rad, Alireza; … - 2022

We study the relation between equity market uncertainty and the informational efficiency of U.S. equity prices, proxied by the SPDR S&P 500 Trust ETF. Using the Baker, Bloom, and Davis (2016) equity market uncertainty index, we document a negative relation between market uncertainty and...

Persistent link: https://www.econbiz.de/10014235836

Time and the price impact of a trade : a structural approach

Grammig, Joachim; Theissen, Erik; Wünsche, Oliver - 2011

We revisit the role of time in measuring the price impact of trades using a new empirical method that combines spread decomposition and dynamic duration modeling. Previous studies which have addressed the issue in a vector-autoregressive framework conclude that times when markets are most active...

Persistent link: https://www.econbiz.de/10008856379

When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments

He, Yanan - 2019

Disclosure standards mandate the quantitative disclosure of hedging-instrument related risks but not the disclosure of hedged item related risks. We examine how a match (mismatch) in formats, caused by making quantitative (qualitative) hedged item disclosures alongside quantitative hedging...

Persistent link: https://www.econbiz.de/10012896491

The Effect of Key Audit Matters and Uncertainty Disclosures on Auditors’ Accountability Perceptions and Fair Value Decisions

Ma, Jin; Coram, Paul; Troshani, Indrit - 2021

We investigate how the mandated disclosure of Key Audit Matters (KAMs) and management disclosures in the financial statement footnotes affect auditors’ perceptions of their accountability and their subsequent fair value decisions. We find a substitution effect between KAMs disclosures and...

Persistent link: https://www.econbiz.de/10013216573

When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments

He, Yanan - 2019

Persistent link: https://www.econbiz.de/10012868382

Risk Disclosure Noncompliance

Adam-Muller, Axel F. A. - 2020

We examine companies' risk disclosure compliance with IFRS risk disclosure rules for the first fiscal year following the year 2007. For a sample of 383 firms from 20 European countries we find that average risk disclosure compliance is 62 percent only. Countries' enforcement strength is...

Persistent link: https://www.econbiz.de/10012838159

Corporate Reporting Readability and Regulatory Review Risk

Hesarzadeh, Reza - 2019

avoid the regulatory review risk. This paper investigates whether corporate reporting readability reduces the regulatory … review risk. Design/methodology/approach — This study measures the corporate reporting readability using the Fog Index. It … Organization of Iran. Findings — The findings reveal that corporate reporting readability reduces the regulatory review risk, after …

Persistent link: https://www.econbiz.de/10012899930

The effect of tax risk on audit report delay : empirical evidence from Indonesia

Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...

Persistent link: https://www.econbiz.de/10014470993