Search Results - subject:"Transparency Directive"

The deregulation of quarterly reporting and its effects on information asymmetry and firm value

Behrmann, Vanessa; Hornuf, Lars; Vrankar, Daniel; … - In: Review of Quantitative Finance and Accounting 64 (2024) 3, pp. 1221-1259

the rare deregulating measures, namely the transposition of the EU’s Transparency Directive into German law, and using a …

Persistent link: https://www.econbiz.de/10015437983

The deregulation of quarterly reporting and its effects on information asymmetry and firm value

Behrmann, Vanessa; Hornuf, Lars; Vrankar, Daniel; … - In: Review of quantitative finance and accounting 64 (2025) 3, pp. 1221-1259

Persistent link: https://www.econbiz.de/10015328717

Has the Transparency Directive benefited the United Kingdom?

Rahman, Sheehan - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015065919

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 …

Persistent link: https://www.econbiz.de/10012643524