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Impact of Economic Policy Uncertainty on Disclosure and Pricing of Earnings News

Asthana, Sharad - 2020

In this paper, we examine the effect of economic policy uncertainty on reactions of capital market participants and the actions of corporate managers. In particular, we investigate two issues: 1) whether the economic policy uncertainty has a short-term and long-term impact on the interpretation...

Persistent link: https://www.econbiz.de/10012838311

The Moderating Effect of Internal Control on Performance of Cross-Border M&A under the Uncertainty of Economic Policy : Evidence from China

Huang, Xiao-Lin - 2020

Purpose – The purpose of this paper is to investigate the relationship between internal control, economic policy uncertainty, and performance of cross-border merger and acquisition (M&A) based on the panel data of Chinese listed firms. The authors expected that internal control has a positive...

Persistent link: https://www.econbiz.de/10012841991

Influences of economic policy uncertainty on corporate social responsibility information disclosure

Wang, Jieqiong; Zhang, Xiao; Dai, Mingjie - In: Amfiteatru economic : an economic and business research … 23 (2021) 58, pp. 843-862

releasing their social responsibility report. To explore the impacts of EPU on corporate social responsibility information … the voluntariness to release social responsibility report, information quality, and future rating were tested; the … intermediate mechanisms in the influence of EPU on corporate social responsibility information disclosure were explored; meanwhile …

Persistent link: https://www.econbiz.de/10012939677

Alvin R. Jennings : Managing Partner, Policy-Maker and Institute President

Persson, Martin Emanuel - 2019

Alvin R. Jennings (1905-1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American...

Persistent link: https://www.econbiz.de/10012904812

Does Economic Policy Uncertainty Matter for Financial Reporting Quality? Evidence from the United States

Bermpei, Theodora - 2019

We examine the effect of economic policy uncertainty (EPU) on the financial reporting quality of US firms over 1999-2015. Using accruals-based earnings management as a proxy for financial reporting quality and the index of Baker et al. (2016) as an EPU measure we show that they exhibit a...

Persistent link: https://www.econbiz.de/10012866198

Goodwill Accounting in the United Kingdom : The Effect of International Financial Reporting Standards

Qasim, Amer - 2013

The accounting treatment of goodwill has been the source of much debate and controversy amongst standard setters and financial report preparers in UK and many other countries. There have been great difficulties in the definition, measurement and subsequent accounting treatment for goodwill....

Persistent link: https://www.econbiz.de/10013090012

Economic Policy Uncertainty and Stock Liquidity : The Mitigating Effect of Information Disclosure

Wang, Fengrong; Mbanyele, William; Muchenje, Linda - 2021

We examine the relationship between economic policy uncertainty, information disclosure and stock liquidity using a large sample of Chinese firms. We first establish that economic policy uncertainty leads to declining stock liquidity. Next, we provide evidence that managers respond to...

Persistent link: https://www.econbiz.de/10013324341

Economic Policy Uncertainty : Are There Regional and Country Correlation?

Ozili, Peterson K - 2021

This study examines the correlation of economic policy uncertainty (EPU) across countries and regions. Using correlation analysis, the findings reveal that some countries have a positive EPU correlation while other countries have a negative EPU correlation. The economic policy uncertainty index...

Persistent link: https://www.econbiz.de/10013241091

Financial Reporting under Economic Policy Uncertainty

Ozili, Peterson K - 2021

In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy uncertainty and financial reporting in terms of earnings...

Persistent link: https://www.econbiz.de/10013251824

Eliten oder Nieten : die Finanz- und Wirtschaftskrise als Ergebnis politischer und wirtschaftlicher Führungsschwächen

Holztrattner, Manfred; Sedmak, Clemens - 2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003884047

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