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MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk : Evidence from Restatements
Szerwo, Brandon - 2020
In this study, I examine whether management discloses areas with higher financial reporting risk as critical accounting … annually discloses the accounting policies that it views as most crucial to the portrayal of the firm's financial condition and …
Persistent link: https://www.econbiz.de/10014361873
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Do Chief Accounting Officers Influence Corporate Disclosure?
Wen, He Jennifer; He, Jing; Plumlee, Marlene - 2023
This study explores aspects of chief accounting officers (CAOs), a relatively new corporate executive title that firms …
Persistent link: https://www.econbiz.de/10014350049
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Mandatory CSR Reporting in Europe : A Textual Analysis of Firms’ Climate Disclosure Practices
Brié, Bjarne; Stouthuysen, Kristof; Verdonck, Tim - 2022
We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting Directive. We finetune ClimateBert to identify climate...
Persistent link: https://www.econbiz.de/10014244936
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Opportunistic Disclosure in the Inter-Organizational Relationships
Oll, Grete - 2015
profit sharing arrangement of the inter-organizational relationship. We examine, the role the accounting system choice has on … the efficiency of the IOR when the supplier can disclose accounting information opportunistically. The supplier … traditional accounting system, the supplier engages in Real Cost Management if the total overhead cost is high compared to the …
Persistent link: https://www.econbiz.de/10013031403
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Financial Reporting and Market Efficiency With Extrapolative Investors
Bianchi, Milo - 2019
We model a financial market in which companies engage in strategic financial reporting knowing that investors only pay attention to a randomly drawn sample from firms' reports and extrapolate from this sample. We investigate the extent to which stock prices differ from the fundamental values,...
Persistent link: https://www.econbiz.de/10012859843
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Disclosure deregulation of quarterly reporting
Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2021 - This version: October 5, 2021
In this article, we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...
Persistent link: https://www.econbiz.de/10012643524
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Intraday Disclosure Timing Deviations and Their Implications for Financial Reporting
Tucker, Jenny Wu - 2020
decisions may be correlated because of stability in management traits or the continuation of a firm's accounting information … managerial opportunism or ineffective accounting information systems. Investors do not seem to immediately and fully recognize …
Persistent link: https://www.econbiz.de/10012847706
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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
In March 2020, Covid-19 was declared a pandemic by the World Health Organization. Most European governments reacted with lockdowns. A drop in demand as well as supply disruptions affected the economy which also hit European banks with quite a lot of uncertainty, not only regarding possible...
Persistent link: https://www.econbiz.de/10012795250
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Corporate social responsibility (CSR) and environmental social governance (ESG) : disclosure of European banks
Löw, Edgar; Erichsen, Giulia; Liang, Benjamin; … - 2021
In the European Union the goal of transition towards a carbon-neutral economy by 2050 is identified as a major aim of the European Commission. The integral role of the financial services sector in funding such investments and enhancing the (re-) direction and allocation of capital flows towards...
Persistent link: https://www.econbiz.de/10012438988