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Financial reporting quality and uncertainty about credit risk among ratings agencies

Akins, Brian - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 1-22

Persistent link: https://www.econbiz.de/10011906581

Are the individual and collective roles of financial reporting quality measures the same? : evidence in the context of information uncertainty

Hesarzadeh, Reza - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 160-202

Persistent link: https://www.econbiz.de/10012176426

Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity

Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10012153880

Financial reporting quality, corporate governance, and idiosyncratic risk : evidence from a frontier market

Nguyen Linh Thi My; Duyen Le; Trang Tran; Tung Dang - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 28-46

Persistent link: https://www.econbiz.de/10012664437

Wage Risk and the Skill Premium

Slavík, Ctirad - 2020

The skill premium has increased significantly in the United States in the last five decades. During the same period, individual wage risk has also increased. This paper proposes a mechanism through which a rise in wage risk increases the skill premium. Intuitively, a rise in uninsured wage risk...

Persistent link: https://www.econbiz.de/10012824576

Wage risk and the skill premium

Slavík, Ctirad; Yazici, Hakki - In: The economic journal : the journal of the Royal … 132 (2022) 646, pp. 2207-2230

Persistent link: https://www.econbiz.de/10013349671

Task assignment and pay dispersion under moral hazard

Löffler, Clemens; Schmid, Christian - In: Management accounting research 64 (2024), pp. 1-12

Persistent link: https://www.econbiz.de/10015061249

Wage Risk and the Skill Premium

Slavík, Ctirad - 2017

Persistent link: https://www.econbiz.de/10012941727

The impact of quantitative versus qualitative risk reporting on risk professionals' strategic and operational risk judgments

Stoel, M. Dale; Ballou, Brian; Heitger, Dan L. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 4, pp. 53-69

Persistent link: https://www.econbiz.de/10011790943

Risk Factor Disclosures and Accounting Conservatism

Wang, Victor X. - 2020

hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive …This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … filings. By viewing such risk factor disclosures (RFDs) as an integral part of financial reporting and disclosure, I …

Persistent link: https://www.econbiz.de/10012850471