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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007 … disclosures and if more stable banking sectors tend to report wider scope of data. Finding out the nature of disclosures …
Persistent link: https://www.econbiz.de/10012010950
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How do different types of investors react to new financial statement information?
Ekholm, Anders (contributor) - 2001 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001641817
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Transparency in central bank financial statement disclosures
Sullivan, Kenneth (contributor) - 2000
Persistent link: https://www.econbiz.de/10001554765
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Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
Henselmann, Klaus; Kaya, Devrimi - 2008
The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and possible explanations for the results discussed. -- Rechnungslegungspolitik ;...
Persistent link: https://www.econbiz.de/10003803692
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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7 : empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehm...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...
Persistent link: https://www.econbiz.de/10003935070
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014
mainly associ-ated with mandatory differences in accounting for provisions. The scope and quality of tax-related disclosures … financial statements. Further, our results suggest that larger firms are more likely to have high-quality tax disclosures and …
Persistent link: https://www.econbiz.de/10010385092
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Transparency in central bank financial statement disclosures
Sullivan, Kenneth (contributor) - 2005
Persistent link: https://www.econbiz.de/10003076195
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Financial reporting and supplemental voluntary disclosures
Bagnoli, Mark Edward (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003385089
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Transparency in Central Bank Financial Statement Disclosures
Sullivan, Kenneth - 2000
of safeguard assessments has increased the importance of the transparency of the disclosures found in central bank …
Persistent link: https://www.econbiz.de/10014399255