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Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing
Ertugrul, Mine - 2016
This paper investigates the impact of a firm's annual report readability and ambiguous tone on its borrowing costs. We find that firms with larger 10-K file sizes and a higher proportion of uncertain and weak modal words in 10-Ks have stricter loan contract terms and greater future stock price...
Persistent link: https://www.econbiz.de/10013006481
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International harmonisierte Rechnungslegungsstandards aus Sicht der Aktionäre : Vergleich von EG-Richtlinien, US-GAAP und IAS
Auer, Kurt V. - 1999 - 2., überarb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10000679758
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The impact of CFO gender on bank loan contracting
Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang - 2011
Persistent link: https://www.econbiz.de/10009308167
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Competition links and stock returns
Eisdorfer, Assaf; Froot, Kenneth; Ozik, Gideon; Sadka, … - In: The review of financial studies 35 (2022) 9, pp. 4300-4340
Persistent link: https://www.econbiz.de/10013350148
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The effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption
Chen, Tai-Yuan; Chin, Chen-Lung; Wang, Shiheng; Yao, Wei-Ren - In: Journal of international accounting research 14 (2015) 2, pp. 45-81
Persistent link: https://www.econbiz.de/10011429379
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Some personal observations on the debate on the link between financial reporting quality and the cost of equity capital
Shevlin, Terry - In: Australian journal of management 38 (2013) 3, pp. 447-473
Persistent link: https://www.econbiz.de/10010233227
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Financial reporting quality and the cost of debt of SMEs
Vander Bauwhede, Heidi; Meyere, Michiel de - In: Small business economics : an entrepreneurship journal 45 (2015) 1, pp. 149-164
Persistent link: https://www.econbiz.de/10011382353
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Möglichkeiten der Verwendung des externen Rechnungswesens zur Realisierung des Marktwertkonzepts
Metze, Christoph - 2000
Persistent link: https://www.econbiz.de/10001506463
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Lassen sich durch die Rechnungslegungsumstellung auf IAS die Risikoparameter von Aktien verbessern?
Auer, Kurt V. - In: Finanzmarkt und Portfolio-Management 12 (1998) 4, pp. 466-478
Persistent link: https://www.econbiz.de/10001517376
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Information and the cost of capital in a mean-variance efficient market
Johnstone, D. J. - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 79-100
Persistent link: https://www.econbiz.de/10011525582