This dissertation comprises three distinct chapters. The third chapter examines the capital market effects of standardized voluntary disclosure of industry-specific information in an ex-ante strong information environment, which is the European real estate sector. We compute three proxies...

This study examines whether the application of the fair value option (FVO) induces different levels of earnings volatility during the time period from January 2006 until July 2007 using an international sample of 227 banks from 42 countries. Although fair value accounting is generally believed...