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Disclosure, transparency, and market discipline
Freixas, Xavier; Laux, Christian - 2011
. Contrary to the commonly held view, fair value accounting did not have a major impact on the crisis development and severity …-to-Market ; Fair-Value Accounting ; Credit Rating Agencies ; Financial Crisis ; Regulation ; Financial Institutions ; Banks …
Persistent link: https://www.econbiz.de/10008934782
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Disclosure, transparency, and market discipline
Freixas, Xavier; Laux, Christian - 2011
. Contrary to the commonly held view, fair value accounting did not have a major impact on the crisis development and severity …
Persistent link: https://www.econbiz.de/10010308575
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The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis
Balakrishnan, Karthik - 2016
This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …
Persistent link: https://www.econbiz.de/10012987650
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The Impact of Global Financial Crisis on Shareholder Value and Operational Efficiency of Banks
U-Din, Salah - 2018
This paper investigates whether banks were able to create value for their shareholders after the Global Financial Crisis (GFC) and whether operational efficiency is related to shareholder value creation in informationally efficient stock markets. The impact of GFC on bank efficiency and...
Persistent link: https://www.econbiz.de/10012913163
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Are All Activists Created Equal? The Effect of Interventions by Hedge Funds and Other Private Activists on Long-term Shareholder Value
Swanson, Edward P. - 2020
Numerous influential critics and corporate managers allege that activist investors demand changes that increase short-term stock prices at the expense of long-term shareholder value (“short-termism”). Research to-date focuses on hedge funds. We provide new evidence by using a larger sample...
Persistent link: https://www.econbiz.de/10012855257
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Are All Activists Created Equal? The Effect of Interventions by Hedge Funds and Other Private Activists on Long-term Shareholder Value
Swanson, Edward P.; Young, Glen; Yust, Christopher G. - 2021
The allegation that activist investors demand changes that increase short-term stock prices at the expense of long-term shareholder value (“short-termism”) has led to extensive research on interventions by hedge funds. Few studies include other private (non-hedge fund) activists, even though...
Persistent link: https://www.econbiz.de/10013310975
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Has "too big to fail" been solved? : a longitudinal analysis of major U.S. banks
Thosar, Satish; Schwandt, Bradley - In: Journal of risk and financial management : JRFM 12 (2019) 1/24, pp. 1-14
In the wake of the global financial crisis that erupted in 2008, there has been extensive commentary and regulatory focus on the 'Too Big to Fail' issue. In this paper, we survey the proposed solutions and regulatory initiatives that have been undertaken. We conduct a longitudinal analysis of...
Persistent link: https://www.econbiz.de/10012022346
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The use of accounting policy options under IFRS in Europe : do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary economics 15 (2021) 3, pp. 289-308
Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and … under investigation do not always have a significant influence on the accounting option choice. However, the country …
Persistent link: https://www.econbiz.de/10012629574
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Structural Framework of Environmental Accounting : A Conceptual Analysis of Global Reporting Initiatives (GRIs)
Acharya, Parameshwar - 2020
environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and … also explains how harmonisation of environmental accounting can be done through GRI SRs (Global Reporting Initiatives …
Persistent link: https://www.econbiz.de/10012831166
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Archiving, Keeping Records and Financial Accounting Documents
Dumitru, Aurelia - 2016
in, storage and archiving of the accounting documents, including those on electronic support …
Persistent link: https://www.econbiz.de/10012998223