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The role of information asymmetry and financial reporting quality in debt trading : evidence from the secondary loan market
Wittenberg-Moerman, Regina - In: Journal of accounting & economics 46 (2008) 2/3, pp. 240-260
Persistent link: https://www.econbiz.de/10003796314
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The need for an internal auditor report to external stakeholders to improve governance transparency
Archambeault, Deborah S.; DeZoort, F. Todd; Holt, Travis P. - In: Accounting horizons : a quarterly publication of the … 22 (2008) 4, pp. 375-388
Persistent link: https://www.econbiz.de/10003827610
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Der Nutzen der Extensible Business Reporting Language im Rahmen der externen Unternehmensberichterstattung : eine theoretisch und empirisch fundierte Analyse
Müller, Ludwig - 2017
Die Extensible Business Reporting Language (XBRL) ist eine Auszeichnungssprache für Daten der externen …The Extensible Business Reporting Language (XBRL) is a markup language which enables companies to easily generate … realized benefit of XBRL-based corporate reporting. From a theoretical viewpoint XBRL enables investors and other stakeholders …
Persistent link: https://www.econbiz.de/10011796159
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The relevance of XBRL extensions for stock markets : evidence from cross-listed firms in the US
Cormier, Denis; Teller, Pierre; Dufour, Dominique - In: Managerial finance 48 (2022) 5, pp. 689-705
Persistent link: https://www.econbiz.de/10013353134
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Hybridized professional groups and institutional work : COSO and the rise of enterprise risk management
Hayne, Christie; Free, Clinton - In: Accounting, organizations and society : an … 39 (2014) 5, pp. 309-330
Persistent link: https://www.econbiz.de/10010404441
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Litigation risk and management reporting choice : a comparative study of PSLRA and SOX
Cefaratti, Meghann; Dorminey, Jack W.; Lin, Hui; Reed, Tracy - In: Managing reality : accountability and the miasma of …, (pp. 65-89). 2013
Persistent link: https://www.econbiz.de/10010209819
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Asymmetric information and corporate risk management by using foreign currency derivatives
Lin, Bingxuan; Lin, Chen-miao - In: Review of Pacific Basin financial markets and policies 15 (2012) 1, pp. 81-99
Persistent link: https://www.econbiz.de/10009551699
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How informal risk capital investors manage asymmetric information in proft/loss-sharing contracts
Abalkhail, Mohammad; Presley, John Ralph - In: Islamic banking and finance : new perspectives on …, (pp. 111-138). 2002
Persistent link: https://www.econbiz.de/10001648249
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Trade creditors' information advantage
Ivashina, Victoria; Iverson, Benjamin - 2018
Persistent link: https://www.econbiz.de/10011800004
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How Are Insurance Markets Adapting to Climate Change? Risk Selection and Regulation in the Market for Homeowners Insurance
Boomhower, Judson; Fowlie, Meredith; Gellman, Jacob; … - National Bureau of Economic Research - 2024
As climate risk escalates, property insurance is critical to reduce the risk exposure of households and firms and to aid recovery when disasters strike. To perform these functions efficiently, insurers need to access high quality information about disaster risk and set prices that accurately...
Persistent link: https://www.econbiz.de/10014576654