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Determinants of corporate carbon disclosure : a step towards sustainability reporting
Desai, Rajesh - In: Borsa Istanbul Review 22 (2022) 5, pp. 886-896
Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...
Persistent link: https://www.econbiz.de/10013426699
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Tell-tale tails : a data driven approach to estimate unique market information shares
Grammig, Joachim; Peter, Franziska J. - 2010
The trading of securities on multiple markets raises the question of each market's share in the discovery of the informationally efficient price. We exploit salient distributional features of multivariate financial price processes to uniquely determine these contributions. Thereby we resolve the...
Persistent link: https://www.econbiz.de/10008666526
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The Informational Efficiency of Cross-Listed Securities and the Quality of Institutions
Blau, Benjamin M. - 2019
Keech and Munger (2015) argue that the failures of markets are often preceded by the failures of governments to define the necessary institutions needed for the success of markets. In this paper, we attempt to test this hypothesis by examining whether institutional quality is associated with...
Persistent link: https://www.econbiz.de/10012895437
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IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments : International Evidence
Kim, Jeong-Bon - 2012
This study investigates whether and how a firm's voluntary adoption of International Financial Reporting Standards … reporting and synchronicity. Using firm-level data from 34 countries, we find that synchronicity is significantly lower for IFRS …
Persistent link: https://www.econbiz.de/10013097112
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Firm Incentives, Institutional Complexity and the Quality of 'Harmonized' Accounting Numbers
Isidro, Helena - 2012
In this paper, we investigate how firm reporting incentives and institutional factors affect accounting quality in … international reporting standards. We develop an approach of cross-country comparisons allowing for differences between firms within … quality. We find that financial reporting quality increases in the presence of strong monitoring mechanisms by means of …
Persistent link: https://www.econbiz.de/10013106794
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Price discovery and trading after hours : new evidence from the world's largest carbon exchange
Ibikunle, Gbenga; Gregoriou, Andros; Pandit, Naresh R. - In: International journal of the economics of business 20 (2013) 3, pp. 421-445
Persistent link: https://www.econbiz.de/10010230272
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Exploring the nexus between financial openness and informational efficiency : does the quality of institution matter?
Naghavi, Navaz; Lau, Wee-yeap - In: Applied economics 46 (2014) 7/9, pp. 674-685
Persistent link: https://www.econbiz.de/10010399006
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Government Procurement and Financial Statements Certification : Evidence from Private Firms in Emerging Economies
Hope, Ole-Kristian - 2020
In this paper, we examine the monitoring role of government customers in emerging markets, a setting where public procurement is significant but the procurement institutions are weak. In these countries, financial statements certification could be an important mechanism for a private firm to...
Persistent link: https://www.econbiz.de/10012822518
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Government transparency and firm-level operational efficiency
Hope, Ole-Kristian; Jiang, Shushu; Vyas, Dushyantkumar - 2021
We examine the informational role of governments in the private sector in emerging economies. Using a large sample of private firms, we show that governments’ ability and willingness to collect and disseminate economic information (government transparency) is positively associated with...
Persistent link: https://www.econbiz.de/10012886225
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Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards
Eisenschmidt, Karsten - 2017
The authors present the idea of integrating prediction markets into the IASB's due process of accounting standards development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent and further substantiate literature claims that the...
Persistent link: https://www.econbiz.de/10012973424