The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors
Hamilton Elkins, Gary Entwistle, Regan N. Schmidt
| Year of publication: |
2021
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|---|---|
| Authors: | Elkins, Hamilton ; Entwistle, Gary ; Schmidt, Regan N. |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 42.2021, p. 1-21
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| Subject: | Capital structure | IFRS | Investor decision-making | Opportunistic disclosures | Valuation | Kapitalstruktur | Unternehmenspublizität | Corporate disclosure | Anlageverhalten | Behavioural finance | Jahresabschluss | Financial statement | Investor Relations | Investor relations | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2021.100378 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012506854