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subject:"Corporate Governance"
~subject:"Forecast"
~subject:"Management commentary"
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Search: subject_exact:"Value reporting"
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Corporate Governance
Forecast
Management commentary
Value reporting
96
Wertorientierte Berichterstattung
92
Deutschland
35
Germany
32
Investor Relations
21
Investor relations
21
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21
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21
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Hail, Luzi
3
Fischer, Thomas M.
2
Serafeim, George
2
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1
Buchheim, Regine
1
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1
Dutzi, Andreas
1
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1
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1
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1
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1
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1
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1
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1
Müßig, Anke
1
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1
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1
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1
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Journal of accounting research
2
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
1
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
IFRS-Management : Interessenschutz auf dem Prüfstand ; treffsichere Unternehmensbeurteilung ; Konsequenzen für das Management
1
Internationale Rechnungslegung und internationales Controlling : Herausforderungen - Handlungsfelder - Erfolgspotenziale
1
Journal of accounting, auditing & finance : JAAF
1
Steuern : Steuern, Steuerung, Regulierung und Prüfung
1
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ECONIS (ZBW)
14
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1
Unregulated corporate financial disclosure and analysts' forecast properties : the case of embedded value reporting by life insurers
El-Gazzar, Samir
;
Jacob, Rudolph A.
;
McGregor, Scott
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
2
,
pp. 516-539
Persistent link: https://www.econbiz.de/10014584620
Saved in:
2
Consequences and Institutional Determinants of Unregulated Corporate Financial Statements : Evidence from Embedded Value Reporting
Serafeim, George
-
2013
I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present value of future cash flows...
Persistent link: https://www.econbiz.de/10013094781
Saved in:
3
Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements : Evidence from Embedded Value Reporting
Hail, Luzi
-
2011
Serafeim [2011] examines the determinants and economic consequences of embedded value (EV) reporting, a voluntary disclosure arrangement in the life insurance industry. He finds substantial reductions in bid-ask spreads for EV reporting firms, and links the occurrence of this disclosure practice...
Persistent link: https://www.econbiz.de/10013131620
Saved in:
4
Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements : Evidence from Embedded Value Reporting
Hail, Luzi
-
2011
Serafeim [2011] examines the determinants and economic consequences of embedded value (EV) reporting, a voluntary disclosure arrangement in the life insurance industry. He finds substantial reductions in bid-ask spreads for EV reporting firms, and links the occurrence of this disclosure practice...
Persistent link: https://www.econbiz.de/10013127737
Saved in:
5
Discussion of consequences and institutional determinants of unregulated corporate financial statements : evidence from embedded value reporting
Hail, Luzi
- In:
Journal of accounting research
49
(
2011
)
2
,
pp. 573-594
Persistent link: https://www.econbiz.de/10009126081
Saved in:
6
Consequences and institutional determinants of unregulated corporate financial statements : evidence from embedded value reporting
Serafeim, George
- In:
Journal of accounting research
49
(
2011
)
2
,
pp. 529-571
Persistent link: https://www.econbiz.de/10009126082
Saved in:
7
Wertorientierte Berichterstattung (Value Reporting) : konzeptioneller Rahmen und Anwendung bei deutschen börsennotierten Unternehmen
Schultze, Wolfgang
;
Steeger, Leif
;
Schabert, Bettina
- In:
Controlling : Zeitschrift für erfolgsorientierte …
21
(
2009
)
1
,
pp. 13-22
Persistent link: https://www.econbiz.de/10003794561
Saved in:
8
Lagebericht : Value Reporting
Fischer, Thomas M.
;
Zirkler, Bernd
- In:
Corporate Governance und Interne Revision : Handbuch …
,
(pp. 579-604)
.
2008
Persistent link: https://www.econbiz.de/10003636776
Saved in:
9
Konzernlageberichterstattung nach DRS 15 : ein Schritt zur Integration des Value Reporting in die Geschäftsberichterstattung?
Baetge, Jörg
;
Solmecke, Henrik
- In:
Steuern : Steuern, Steuerung, Regulierung und Prüfung
,
(pp. 47-64)
.
2008
Persistent link: https://www.econbiz.de/10003951120
Saved in:
10
Lagebericht und value reporting
Müßig, Anke
- In:
Internationale Rechnungslegung und internationales …
,
(pp. 187-221)
.
2008
Persistent link: https://www.econbiz.de/10003599318
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