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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - Sonderforschungsbereich 649: Ökonomisches Risiko, … - 2012
understanding of these effects. Based on the explicitly stated objectives of the EU‟s so-called „IAS Regulation‟, we distinguish … the effectiveness of the IAS Regulation. We provide specific guidance for future research in this field. …
Persistent link: https://www.econbiz.de/10009651901
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From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle
Bertomeu, Jeremy; Magee, Robert P. - In: Journal of Accounting and Economics 52 (2011) 2, pp. 209-227
This paper examines how financial reporting regulations affect, and respond to, macroeconomic cycles by exploring a positive framework in which regulators subject to political pressures respond to cyclical demands by borrowers and lenders. We establish that, as economic conditions initially...
Persistent link: https://www.econbiz.de/10010572422
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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012
understanding of these effects. Based on the explicitly stated objectives of the EU's so-called 'IAS Regulation', we distinguish … the effectiveness of the IAS Regulation. We provide specific guidance for future research in this field. …
Persistent link: https://www.econbiz.de/10010281486
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Chapter 4. Executive Compensation: Where We Are, and How We Got There
Murphy, Kevin J. - 2013
In this study, I summarize the current state of executive compensation, discuss measurement and incentive issues, document recent trends in executive pay in both U.S. and international firms, and analyze the evolution of executive pay over the past century. Most recent analyses of executive...
Persistent link: https://www.econbiz.de/10014025560
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The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...
Persistent link: https://www.econbiz.de/10011431204
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The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...
Persistent link: https://www.econbiz.de/10011405693
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Eigenkapital von Banken als Regulierungsgegenstand : Auswirkungen von Eigenkapitalanforderungen auf das Investitionsverhalten bankfinanzierter Unternehmen
Hauck, Achim - 2008 - 1. Aufl.
Achim Hauck geht der Frage nach, ob Investitionsentscheidungen von bankfinanzierten Unternehmen durch Fehlanreize gekennzeichnet sind. Er zeigt, dass unternehmerische Fehlanreize bei der Investition durch geeignet ausgestaltete Mindesteigenkapitalanforderungen an die sie finanzierenden Banken...
Persistent link: https://www.econbiz.de/10013515694
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What Happens to Trading Volume When the Regulator Bans Voluntary Disclosure?
Abudy, Menachem (Meni) - 2019
regulation came into effect, filings of oil and gas firms generated less unexplained trading volume than they had prior to the … regulation. A possible interpretation of these findings is a decline in investor disagreement following the rule. We also find …
Persistent link: https://www.econbiz.de/10012866204
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Regulation Risk : The Case of Solvency II
Walter, Christian Pierre - 2022
management practitioners in the financial industry and the regulator, to mitigate regulation risk. In its 2018 report, the High … the regulation itself. There would be a risk created by the regulation, a regulation risk.In this paper, it is argued that … a part of the observed short-termism on financial markets is indeed due to a regulation risk based on a falsehood way to …
Persistent link: https://www.econbiz.de/10013309432