Narrow search
Showing 1 - 10 of 13,127
Cover Image
Sequential reporting bias
Aghamolla, Cyrus; Guttman, Ilan; Petrov, Evgeny - In: The accounting review : a publication of the American … 99 (2024) 5, pp. 1-33
Persistent link: https://www.econbiz.de/10015071398
Cover Image
Creative accounting determination and financial reporting quality : the integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15
financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …
Persistent link: https://www.econbiz.de/10013168881
Cover Image
Bilanzrecht zwischen Regulierung und Deregulierung
Watrin, Christoph - 2000
Persistent link: https://www.econbiz.de/10001544943
Cover Image
An investigation of the relation between corporate governance and liquidity : empirical evidence from France
Karmani, Majdi; Ajina, Aymen; Boussaada, Rym - In: The journal of applied business research 31 (2015) 2, pp. 631-645
Persistent link: https://www.econbiz.de/10010526735
Cover Image
Information asymmetry and the ex ante impact of public disclosure quality on price efficiency and the cost of capital : evidence from a laboratory market
Barron, Orie E.; Qu, Hong - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1269-1297
Persistent link: https://www.econbiz.de/10010407915
Cover Image
Imperfect information transmission from banks to investors : macroeconomic implications
Figueroa, Nicolás; Leukhina, Oksana; Ramírez, Carlos - 2018
Persistent link: https://www.econbiz.de/10011914161
Cover Image
Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value
Diantimala, Yossi; Syahnur, Sofyan; Islahuddin, Islahuddin - In: Cogent business & management 9 (2022) 1, pp. 1-18
This study examines the impact of voluntary disclosure on the cost of capital and information asymmetry, and thereby on firm value in a comprehensively recursive model. We argue that there is unidirectional dependency among the information asymmetry, cost of capital, and such firm value, hence,...
Persistent link: https://www.econbiz.de/10014444840
Cover Image
Open knowledge disclosure and firm value : a signalling theory perspective
Liu, Ziyu; Du, Yushen; Pennings, Enrico - In: Industry and innovation 31 (2024) 4, pp. 475-500
Persistent link: https://www.econbiz.de/10014554182
Cover Image
Information processing in the stock market around anticipated accounting information : earnings release
García Martín, C. José; Herrero, Begoña; Ibáñez, … - In: The European journal of finance 18 (2012) 1/2, pp. 109-133
Persistent link: https://www.econbiz.de/10009565248
Cover Image
Why do large investors disclose their information?
Liu, Ying - 2017
Large investors often advertise private information at private talks or in the media. To analyse the incentives for information disclosure, I develop a two-period Kyle (1985) type model in which an informed short-horizon investor strategically discloses private information to enhance price...
Persistent link: https://www.econbiz.de/10011877380