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Comparing the value revelance of R&D reporting in Germany : standard and selection effects

Ramb, Fred; Reitzig, Markus - 2005

Persistent link: https://www.econbiz.de/10004863478

Externe Berichterstattung über strategierelevante Informationen bei Unternehmen der "new economy"

Günther, Thomas; Beyer, Dirk; Menninger, Jutta - In: KoR : internationale und kapitalmarktorientierte … 3 (2003) 10, pp. 448-458

Persistent link: https://www.econbiz.de/10001801146

Analysed reporting

1977

Persistent link: https://www.econbiz.de/10000582033

Shareholder-Value-Reporting sowie Prognose- und Performancepublizität

Baetge, Jörg; Noelle, Jennifer - In: KoR : internationale und kapitalmarktorientierte … 1 (2001) 4, pp. 174-180

Persistent link: https://www.econbiz.de/10001646547

Berichterstattung nach IAS 1 (revised 2003) über Ermessungsspielräume beim Asset Impairment für operative Vermögenswerte und zahlungsmittelgenerierende Einheiten : Verbesserung der Informationsqualität des IFRS-Jahresabschlusses?

Kirsch, Hanno - In: KoR : internationale und kapitalmarktorientierte … 4 (2004) 4, pp. 136-141

Persistent link: https://www.econbiz.de/10002043327

Comparing the value revelance of R&D reporting in Germany : standard and selection effects

Ramb, Fred (contributor); Reitzig, Markus (contributor) - 2005

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

Persistent link: https://www.econbiz.de/10003126162

Value Relevance of Accounting Information Under an Integrated Reporting Approach : A Research Note

Baboukardos, Diogenis - 2016

listed on the JSE has enhanced after the mandatory adoption of an IR approach under the King III Report. Our study can be …

Persistent link: https://www.econbiz.de/10012997716

Reporting Location and the Value Relevance of Accounting Information : The Case of Other Comprehensive Income

Schaberl, Philipp D. - 2017

). Accounting Standards Update (ASU) 2011-05 “Presentation of Comprehensive Income” requires firms to report OCI in a performance …

Persistent link: https://www.econbiz.de/10012949749

The Impact of Financial Reporting Quality on Debt Contracting : Evidence from Internal Control Weakness Reports

Costello, Anna M. - 2010

We examine the effect of financial reporting quality on the trade-off between monitoring mechanisms used by lenders. We rely on Sarbanes-Oxley internal control reports to measure financial reporting quality. We find that when a firm experiences a material internal control weakness, lenders...

Persistent link: https://www.econbiz.de/10013151246

Analyst Report Readability

De Franco, Gus - 2013

first to analyze the readability of analysts' reports. We first examine the determinants of variations in analyst report …. Second, we test the relation between analysts' report readability and stock trading volume reactions. We find that trading …

Persistent link: https://www.econbiz.de/10013092757