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, while today with just a click on any known company’s Internet page it is possible to acquire both the information needed and … companies. This study investigates investor relations on the Internet of companies listed on the Belgrade Stock Exchange (BELEX … the second stage of internet investor relations, i.e., where information available through other sources is combined to …
Persistent link: https://www.econbiz.de/10011039150
This research paper investigates the utilization of the Internet for communicating corporate information by the listed … collecting data relating to corporate reporting on the Internet. The study shows that web-based corporate reporting in Bangladesh …
Persistent link: https://www.econbiz.de/10005620120
A dedicated investor relations (IR) function facilitates direct and ongoing dialogue between management and shareholders. This paper examines whether this form of engagement mitigates activism that relies upon support from other shareholders. We find that IR engagement is associated with...
Persistent link: https://www.econbiz.de/10013230898
. We contribute to the extant literature on both SEOs and voluntary disclosure by providing evidence that voluntary … disclosure reduces the magnitude of SEO underpricing and that this effect varies with disclosure quality …
Persistent link: https://www.econbiz.de/10013095671
Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...
Persistent link: https://www.econbiz.de/10014505766
Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...
Persistent link: https://www.econbiz.de/10014444227
disclosure is the principal mean by which companies can become transparent, and is critical for the functioning of an efficient … disclosing corporate social responsibility information. The results suggest that is a poor disclosure of social responsability …
Persistent link: https://www.econbiz.de/10008527345
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/10010299998
regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by …
Persistent link: https://www.econbiz.de/10010300000
flow statement are mandated under many GAAP regimes, its disclosure has not been mandatory in Germany until recently …
Persistent link: https://www.econbiz.de/10005840362