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Essays in accounting and finance
Rauter, Thomas - 2018
. Overall, we conclude that the business model of banks is more important for procyclical leverage than accounting or bank …This dissertation studies real effects of disclosure regulation and topics at the intersection of accounting and …. The financial crisis of 2007-2009 triggered a vigorous debate about the role of fair value accounting and revived …
Persistent link: https://www.econbiz.de/10011982803
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Financial disclosure and the board : a case for non-independent directors
Biondi, Yuri; Giannoccolo, Pierpaolo; Rebérioux, Antoine - 2010
Persistent link: https://www.econbiz.de/10011642251
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Opportunistic disclosure in the inter-organizational relationships
Oll, Grete - 2014
Persistent link: https://www.econbiz.de/10010508733
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Corporate social responsibility reports of European banks : an empirical analysis of the disclosure quality and its determinants
Löw, Edgar; Klein, Deborah E.; Pavicevac, Adrian - 2020
, especially as they operate in a business environment with multiple stakeholder demands and an increasing awareness of CSR. In …
Persistent link: https://www.econbiz.de/10012161187
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Mandatory accounting disclosure by small private companies
Arruñada, Benito - 2008
Persistent link: https://www.econbiz.de/10008663223
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Does relationship lending require opaque ( and conservative) financial reporting?
Bigus, Jochen; Hakenes, Hendrik - 2014
Persistent link: https://www.econbiz.de/10010363552
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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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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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Repo and reverse repo activity of European banks : market activity, accounting and disclosure
Löw, Edgar; Riegel, Annika Patricia Michelle - 2020
. The example of Lehman Brothers shows how important it is to formulate appropriate accounting standards that actually …
Persistent link: https://www.econbiz.de/10012436674