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Determinants of IFRS Compliance by Canadian Companies
Kumar, Gaurav; Saini, Jagjit S - In: International Journal of Corporate Finance and … 3 (2016) 2, pp. 42-57
January 1, 2011. Specifically, the authors analyze the determinants of IFRS disclosure compliance for these companies. Canada …
Persistent link: https://www.econbiz.de/10012043619
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Loss potential and disclosures related to credit derivatives: A cross-country comparison of corporate bond funds under US and German regulation
Gałkiewicz, Dominika Paula - 2015
restricting the speculative use of derivatives by funds to a reasonable level, as well as implement more standardized disclosure …
Persistent link: https://www.econbiz.de/10011335468
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Loss potential and disclosures related to credit derivatives: A cross-country comparison of corporate bond funds under US and German regulation
Gałkiewicz, Dominika Paula - 2014
restricting the speculative use of derivatives by funds to a reasonable level, as well as implement more standardized disclosure …
Persistent link: https://www.econbiz.de/10011350851
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Preaching Water But Drinking Wine? Relative Performance Evaluation in International Banking
Ilić, Dragan; Pisarov, Sonja; Schmidt, Peter S. - 2015
Relative performance evaluation (RPE) is, at least on paper, enjoying widespread popularity in determining the level of executive compensation. Yet existing empirical evidence of RPE is decidedly mixed. Two principal explanations are held responsible for this discord. A constructional challenge...
Persistent link: https://www.econbiz.de/10011390719
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Preaching water but drinking wine? Relative performance evaluation in international banking
Ilić, Dragan; Pisarov, Sonja; Schmidt, Peter S. - 2015
Relative performance evaluation (RPE) is, at least on paper, enjoying widespread popularity in determining the level of executive compensation. Yet existing empirical evidence of RPE is decidedly mixed. Two principal explanations are held responsible for this discord. A constructional challenge...
Persistent link: https://www.econbiz.de/10011420557
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Communicating Subjective Evaluations
Lang, Matthias - 2013
Should principals explain and justify their evaluations? In this paper the principal's evaluation is private information, but she can provide some justifications by sending a costly message. Indeed, it is optimal for the principal to explain her evaluation to the agent if and only if the...
Persistent link: https://www.econbiz.de/10010323871
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Letting the sun shine in at the WTO: How transparency brings the trading system to life
Wolfe, Robert - 2013
Without transparency, trade agreements are just words on paper. Transparency as disclosure allows economic actors and …
Persistent link: https://www.econbiz.de/10010326813
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Optimal obscurity in the acquisition and disclosure of information about a shock
Aoyagi, Masaki - 2012
A principal acquires information about a shock and then discloses it to an agent. After the disclosure, the principal … principal maximizes his expected payoff by controlling the quality of his information, and the disclosure rule. We show that …
Persistent link: https://www.econbiz.de/10010332326
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The Incentive of Cournot Duopolists to Reveal Cost Information After Costs are Realized
Johnson, Lowell - 1997
their costs are below the expected mean cost. Disclosure reduces consumer surplus when the disclosing firm's costs are below … the expected mean cost. The effect of disclosure on social welfare depends on the parameters of the problem. Finally, I … analyze the incentive of firms to agree to exchange information when disclosure exposes a firm to the risk of antitrust …
Persistent link: https://www.econbiz.de/10010334280
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Attention manipulation and information overload
Persson, Petra - 2013
communication, mandate not only the content but also the format of disclosure, and regulate product design. …
Persistent link: https://www.econbiz.de/10010335625