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Der gespaltene Emittent : Ad-hoc-Publizität, Schadenersatz und Wissenszurechnung
Thomale, Chris - 2018 - 1. Auflage
Persistent link: https://www.econbiz.de/10011881703
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Wissen, Zurechnung und Ad-hoc-Publizität
Breuer, Christoph - 2020
Persistent link: https://www.econbiz.de/10012391853
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Voluntary disclosure, manipulation and real effects
Beyer, Anne; Guttman, Ilan - 2011
We study a model in which managers' disclosure and investment decisions are both endogenous and managers can manipulate their voluntary reports through (suboptimal) investment, financing or operating decisions. Managers are privately informed about the value of their firm and have incentives to...
Persistent link: https://www.econbiz.de/10009506622
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Voluntary vs. mandatory management earnings forecasts in IPOs
Gounopoulos, Dimitrios; Kraft, Arthur; Skinner, Frank S. - 2015
Persistent link: https://www.econbiz.de/10010527167
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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
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Voluntary disclosure incentives and earnings informativeness
Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 87 (2012) 5, pp. 1679-1708
Persistent link: https://www.econbiz.de/10009659705
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Corporate disclosure by Indian companies
Varghese, Roshna - In: Finance India : the quarterly journal of Indian … 27 (2013) 3, pp. 937-944
Persistent link: https://www.econbiz.de/10010247800
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Pro forma disclosure practices of firms applying IFRS
Solsma, Lori; Wilder, W. Mark. - In: International journal of accounting and information … 23 (2015) 4, pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
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Internal control information disclosure quality, agency cost and earnings management : based on the empirical data from 2011 to 2013
Ying, Yunchao - In: Modern economy 7 (2016) 1, pp. 64-70
Persistent link: https://www.econbiz.de/10011547989
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056