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Incentives for Risk Reporting - A Discretionary Disclosure and Cheap Talk Approach

Dobler, Michael - 2014

This paper adopts and reviews discretionary disclosure and cheap talk models to analyze risk reporting incentives and their relation to regulation. Given its inherent discretion, risk reporting depends on disclosure incentives. To assess these incentives the analytical models consider risk...

Persistent link: https://www.econbiz.de/10014213308

Disclosure and accounting for issuers in between "federal" EU securities law (and mandatory application of IFRS) and national corporate law accounting concepts

Raaijmakers, M. J. G. C.; Schee, Pieter van der - In: The influence of IAS/IFRS on the CCCTB, tax accounting, …, (pp. 87-143). 2009

Persistent link: https://www.econbiz.de/10003794726

Mandatory IFRS reporting around the world : early evidence on the economic consequences

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Accounting transparency and the asset substitution problem

Burkhardt, Katrin; Strausz, Roland - In: The accounting review : a publication of the American … 84 (2009) 3, pp. 689-712

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The international dimension of the financial accounting standards board: translation and disclosure of foreign operations

Radebaugh, Lee H. - In: The international journal of accounting : TIJA 10 (1974) 1, pp. 55-70

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Legal and regulatory financial reporting requirements - worldwide : Arthur Andersen & Co.

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Incentive alignment, control, and the issue of misleading financial disclosures

Donoher, William J.; Reed, Richard K.; Storrud-Barnes, … - In: Journal of management : JOM 33 (2007) 4, pp. 547-569

Persistent link: https://www.econbiz.de/10003502572

Accounting measurement and disclosure : choices and implications from Egypt and the UAE

Abdel-Azim, Mohamed H. - In: International business and economics research journal 6 (2007) 9, pp. 73-83

Persistent link: https://www.econbiz.de/10003551046

Kapitalmarktorientierte Finanzpublizität von Steuerungskennzahlen : Harmonisierung von Rechnungswesen und Controlling bei E.ON

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Integrating AIS and accounting for income taxes : from calculation to disclosure

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