Marta, Tache - In: Central European economic journal 8 (2021) 55, pp. 15-24
The International Accounting Standard Board (IASB) aimed to increase the decision usefulness of firms' risk disclosures … evidence that firm value (proxied by Tobin's Q) is negatively associated with the quantity of IFRS 7 interest and credit risk … disclosures. I further find that the market value decreases with the presence of quantitative information tabulated in the …