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English Abstract: We evaluate the impact of various accounting frameworks on the informational con-tent of accounting statements regarding the economic situation and risk for transactions resulting from a transformation of maturities or risk, common for financial institutions. We find in our...
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English Abstract: The ongoing discussion about improving financial market communication is not only about reducing the flood of information in corporate reporting, but also about the lack of relevant information for the addressees of public disclosures. Here, the objective of international...
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English Abstract: The internationalization of entrepreneurial activity and the dynamics of global markets continue to increase the complexity of firms' businesses and thus the importance of risk management. In order to hedge against financial risks, it is particularly important for companies to...
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