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Intra-industry imitation in corporate environmental disclosure : a neo-institutional perspective

Aerts, Walter (contributor); Cormier, Denis (contributor); … - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002089590

Intra-industry imitation in corporate environmental reporting : an international perspective

Aerts, Walter; Cormier, Denis; Magnan, Michel - In: Journal of accounting and public policy 25 (2006) 3, pp. 299-331

Persistent link: https://www.econbiz.de/10003337801

The contractual and value relevances of reported earnings in an unregulated information market : the case of Switzerland

Cormier, Denis - 1998

Persistent link: https://www.econbiz.de/10001426491

The economic relevance of environmental disclosure and its impact on corporate legitimacy : an empirical investigation

Cormier, Denis; Magnan, Michel - In: Business strategy and the environment 24 (2015) 6, pp. 431-450

Persistent link: https://www.econbiz.de/10011439051

Media Reputation of a firm and extent of trade credit supply

Van den Bogaerd, Machteld; Aerts, Walter - In: Corporate reputation review : an international journal 17 (2014) 1, pp. 28-45

Persistent link: https://www.econbiz.de/10010350858

Accruals, errors-in-variables, and Tobin’s q

Calmès, Christian; Cormier, Denis; Racicot, François-Éric - In: Atlantic economic journal : AEJ 41 (2013) 2, pp. 193-195

Persistent link: https://www.econbiz.de/10009771219

Dirty Surplus Accounting and Dividend Payout in the Banking Industry

Fabrizi, Michele - 2015

This paper investigates whether the fair value accounting for available-for-sale (AfS) securities and the capital regulation permit to shift risk from shareholders to creditors. Using a sample of 5,510 firm-year observations generated from 754 unique U.S. banks from 1998 to 2013, we find that...

Persistent link: https://www.econbiz.de/10013031482

Competitive threat and strategic disclosure during the IPO quiet period

Qiu, Yetaotao; Magnan, Michel; Zhang, Shafu - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 375-416

Persistent link: https://www.econbiz.de/10013548982

Conditional conservatism and underpricing in US corporate bond market

Liu, M.; Magnan, Michel - In: Applied financial economics 24 (2014) 19/21, pp. 1323-1334

Persistent link: https://www.econbiz.de/10010460159

The Relevance of the Fair Value Measurement Hierarchy : A Holistic Perspective

Filip, Andrei - 2020

This paper provides a non-traditional review of recent research on the fair value (FV) measurement hierarchy. We begin with a meta-analysis that synthesizes the studies on the value relevance of the FV hierarchy. Overall, we find that the value relevance is lower for level 3 than for levels 1...

Persistent link: https://www.econbiz.de/10012845927