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Capital, liquidity standards and macro prudential policy tools in financial supervision: addressing sovereign debt problems

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2011

During the recent Financial Crisis, as well as the 2010 and ongoing European Sovereign Debt Crisis, several governments had/have had to raise their debt levels in order to stabilize their economies. The principal problem attributed to sovereign debts, which is linked to their characteristics, is...

Persistent link: https://www.econbiz.de/10009025321

Takeovers and the dynamics of information flows.

Chemla, Gilles - Université Paris-Dauphine - 2004

This Paper analyses the effect of a possible takeover on information flows and on the terms of trade in business relationships. We consider a long-term relationship between a firm and a privately-informed stakeholder, a buyer for example. In our model, takeovers both increase the surplus from...

Persistent link: https://www.econbiz.de/10009131129

The role of external auditors in corporate governance: agency problems and the management of risk

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009

This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...

Persistent link: https://www.econbiz.de/10008805823

A tale of three countries, dispersed ownership and greater risk taking levels by management: risk monitoring tools in bank regulation and supervision – developments since the colla...

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2011

effective corporate governance systems are essential in facilitating high levels of monitoring, accountability and disclosure …

Persistent link: https://www.econbiz.de/10008805896

Determinants of voluntary social and environmental disclosure: a research note

BOUTEN, L.; EVERAERT, P. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2010

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants … underlying the decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption … determinants underlying the decision to disclose and the disclosure level may be misleading. …

Persistent link: https://www.econbiz.de/10008830003

Do external sources generate greater investor awareness that can affect a firm's value and cost of capital?

Clemons, Roy - In: Review of Accounting and Finance 9 (2010) November, pp. 382-382

Purpose – The purpose of this paper is to examine whether focused attention on a firm by an external organization, group, or influential analyst generates greater investor awareness that can affect a firm's value and cost of capital. This study is motivated by contemporary research that...

Persistent link: https://www.econbiz.de/10008830010

THE RELEVANCE OF PSYCHOLOGY THEORIES TO FINANCIAL ACCOUNTING

Bogdan, Victoria; Mester, Ioana Teodora; Popa, Dorina … - In: Romanian Economic Business Review 4 (2009) 4, pp. 111-124

reporting, disclosure policies and investors judgment under uncertainty. The theoretical background describes the rational … changing in disclosure policies and selfcontrol is negatively related to irrational behavior of investor. …

Persistent link: https://www.econbiz.de/10008835122

An Informal Perspective on the Economics and Regulation of Securities Markets

Spatt, Chester S. - In: Annual Review of Financial Economics 2 (2010) 1, pp. 127-143

This review uses an economic lens to offer perspectives on securities regulation. We discuss several motives for regulation and highlight some facets of regulatory conflict, competition, and coordination as well as the range of required securities market disclosures. We discuss the roles of...

Persistent link: https://www.econbiz.de/10008835304

Accounting and financial information - the foundation of structuring financial statements and their fundamental role in creating the development strategy of companies

ZDRAVKOSKI, Igor; ZDRAVESKI, Dejan - In: Annals - Economy Series 4.II (2010) December, pp. 16-22

future structuring. Namely, the creating of financial statements provides disclosure of accounting and financial information …

Persistent link: https://www.econbiz.de/10008837572

Emergence of a New Regulation: Informational Disclosure Modalities in the Hedge Fund Opacity World

Rigot, Sandra; Tadjeddine, Yamina - In: Economie Internationale (2010) 123, pp. 161-196

of disclosure modalities by distinguishing the aim of informational disclosure (macro/ micro allocation) and the modality … Kohonen maps to classify issued proposals and reports. We define two typologies: one of informational disclosure modalities …

Persistent link: https://www.econbiz.de/10008852746