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Nothing but good intentions: the search for equity and stock price crash risk

Reichmann, Doron; Möller, Rouven; Hertel, Tobias - In: Journal of Business Economics 92 (2022) 9, pp. 1455-1489

crash risk. Therefore, we apply modern information retrieval techniques to corporate textual disclosures by constructing … search for equity is associated with higher future stock price crash risk. Further analyses suggest that managers with … of earnings manipulation and textual obfuscation on stock price crash risk. In summary, our results suggest that managers …

Persistent link: https://www.econbiz.de/10015166393

Dynamic Approach of Capital Structure of European Shipping Companies

Arvanitis, Stavros H.; Tzigkounaki, Irakleia S.; … - In: International Journal of Economic Sciences and Applied … 5 (2012) 3, pp. 33-63

The issue of capital structure of companies is one of the most debated problems of financial management. According to economic theory, capital structure determines the stock market value of firms and therefore their viability, while one of the most negative result of the crash of 2008 and the...

Persistent link: https://www.econbiz.de/10011310238

Are family firms financially healthier than non-family firm?

Ntoung, Lious Agbor Tabot; de Oliveira, Helena Maria Santos - In: Journal of Risk and Financial Management 13 (2020) 1, pp. 1-18

and risk choices of family and non-family firms. Using a panel data set of 888 firms and 7104 firm-year observations of …-family firms, and as such maintain a lower level of debt. Secondly, family firms demonstrate lower risk as illustrated by the … their counterparts in terms of the operation aspect of the business's risk factors. Family firms managed their business …

Persistent link: https://www.econbiz.de/10012611241

Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

Bergmann, Niklas - In: Journal of Business Economics 94 (2023) 2, pp. 311-378

Family firms, as a unique organizational form, are associated with distinct finance, accounting, and tax behaviors. Prior research indicates that heterogeneity among family firms is linked to significant variation concerning these outcomes. However, the scope of dissimilarities, their empirical...

Persistent link: https://www.econbiz.de/10015193294

How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas - In: Journal of Business Economics 94 (2023) 4, pp. 579-611

I compare two approaches from the recent literature on how to account for tax planning and its uncertainty in a valuation framework [the separate view of Drake et al. (J Account Audit Financ 34(1):151–176, 2019) vs. the composite view of Jacob and Schütt (Eur Account Rev 29(3):409–435,...

Persistent link: https://www.econbiz.de/10015193613

Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries

Mateescu, Ruxandra-Adriana - In: Journal of Accounting and Management Information … 14 (2015) 1, pp. 170-192

This paper investigates the corporate governance voluntary and non-voluntary disclosure practices of the listed companies from four European emerging countries, namely Estonia, Poland, Hungary and Romania. The study also identifies how compliant are the companies from these countries with their...

Persistent link: https://www.econbiz.de/10015195954

An Examination of the Relationship between CSR Disclosure and Financial Performance: The Case of Polish Banks

Matuszak, Łukasz; Różańska, Ewa - In: Journal of Accounting and Management Information … 16 (2017) 4, pp. 522-533

The purpose of this study is twofold. First, this study investigates the trends of corporate social responsibility (CSR) reporting and financial performance (FP) in commercial banks in Poland. Second, this study examines the impact of the CSR disclosure of the banks on their financial...

Persistent link: https://www.econbiz.de/10015195982

Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?

Białek-Jaworska, Anna - In: Journal of Accounting and Management Information … 16 (2017) 2, pp. 229-267

Using data from private Polish Small and Medium-sized Entities (SMEs) for 2003-2013, I investigate in this paper the influence of bank borrowing on their book-tax conformity and accounting practices. In order to verify the importance of the link between tax law and the accounts of private firms,...

Persistent link: https://www.econbiz.de/10015196174

Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS

Białek-Jaworska, Anna; Matusiewicz, Anna - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 453-482

This paper aims to identify the factors determining the extent of mandatory and voluntary information disclosure in financial reports of selected Polish listed companies. It is particularly important in the context of reporting standards harmonisation and the related process of IFRS coming into...

Persistent link: https://www.econbiz.de/10015196224

The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic

Sefried, Moritz; Riepe, Jan - In: Journal of Business Economics 93 (2022) 1, pp. 149-171

Motivated by diverging results from the literature, we investigate whether investments in information technology (IT) help banks to assess their loan portfolio. More specifically, we focus on the consequences of accumulated expenses for data processing on banks' ability to estimate their loan...

Persistent link: https://www.econbiz.de/10015210318