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Current issues of motivation, academic performance and internet use- implications for an education of excellence
Turturean, Monica - Volkswirtschaftliche Fakultät, … - 2012
Today’s world is facing many problems caused by the economic crisis leading thus to an education crisis. Witnessing major changes in the curricula, at different ways of assessment, at teaching and learning in transdiciplinary manner which took by surprise the students who, in turn, feel...
Persistent link: https://www.econbiz.de/10011259183
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Disclosure Quality, Cost of Capital, and Investors’ Welfare
Gao, Pingyang - Volkswirtschaftliche Fakultät, … - 2008
It is widely believed that disclosure quality improves investors’ welfare by reducing cost of capital in a competitive … market. This paper examines this conventional wisdom by studying a production economy in which disclosure influences a firm …’s investment decisions. I demonstrate three points. First, cost of capital could increase with disclosure quality when new …
Persistent link: https://www.econbiz.de/10005837050
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Preparing for Basel IV (whilst commending Basel III) : why liquidity risks still present a challenge to regulators in prudential supervision ( Part II)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2010
regulations and disclosure requirements to impact risk taking levels is not only dependent on certain factors such as the …
Persistent link: https://www.econbiz.de/10009203633
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La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance au...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011258018
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Capital, liquidity standards and macro prudential policy tools in financial supervision: addressing sovereign debt problems
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2011
During the recent Financial Crisis, as well as the 2010 and ongoing European Sovereign Debt Crisis, several governments had/have had to raise their debt levels in order to stabilize their economies. The principal problem attributed to sovereign debts, which is linked to their characteristics, is...
Persistent link: https://www.econbiz.de/10011258446
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The Liquidity Coverage Ratio: the need for further complementary ratios?
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2013
This paper considers components of the Liquidity Coverage Ratio – as well as certain prevailing gaps which may necessitate the introduction of a complementary liquidity ratio. The definitions and objectives accorded to the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR)...
Persistent link: https://www.econbiz.de/10011259211
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The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets foll...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011260479
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The role of external auditors in corporate governance: agency problems and the management of risk
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...
Persistent link: https://www.econbiz.de/10011260501
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Veryfication of the disclosure lemma for Polish broker-dealer market
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2012
the materiality, market value of the consolidated equity for listed groups and BASEL II disclosure a verification …
Persistent link: https://www.econbiz.de/10011260535
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Leverage ratios and Basel III: proposed Basel III leverage and supplementary leverage ratios
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2013
The Basel III Leverage Ratio, as originally agreed upon in December 2010, has recently undergone revisions and updates – both in relation to those proposed by the Basel Committee on Banking Supervision – as well as proposals introduced in the United States. Whilst recent proposals have been...
Persistent link: https://www.econbiz.de/10011260689