Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Aline Grahn"'
Autor:
Jochen Bigus, Aline Grahn
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::291421b05f7e840580878fd3b97dd965
https://doi.org/10.2139/ssrn.4193653
https://doi.org/10.2139/ssrn.4193653
Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability
Autor:
Aline Grahn
This paper develops a model showing how the environmental liability regime and the precision of the disclosed environmental performance indicator affect managers’ incentives (1) to reduce actual pollution and (2) to manipulate the reported pollutio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9e9037c444eb14a6c55e2cef2a9e8796
https://hdl.handle.net/10419/233737
https://hdl.handle.net/10419/233737
Precision and Manipulation of Non-Financial Information: The Curious Case of Environmental Liability
Autor:
Aline Grahn
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d4e2997270ea7e267a9ea420be7cf02d
https://doi.org/10.2139/ssrn.3498324
https://doi.org/10.2139/ssrn.3498324
Publikováno v:
SSRN Electronic Journal.
We expect that private firms choose a close relationship with a bank – often based on private information – in order to save on direct or proprietary costs of disclosure. For a large sample of bank relationships in 12 European countries, we find
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7da287ad8fca8d7cbf1d1c43b3f6867d
https://doi.org/10.2139/ssrn.3498335
https://doi.org/10.2139/ssrn.3498335
Publikováno v:
SSRN Electronic Journal.
There is hardly any evidence on earnings properties of co-operatives for which profit maximisation is not a primary goal. We find that cooperatives in Germany exhibit higher levels of timely loss recognition when they have more members(owners), when
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::067df92124d1926c5b4272982c4acf4a
https://doi.org/10.2139/ssrn.3498310
https://doi.org/10.2139/ssrn.3498310
Autor:
Aline Grahn
Publikováno v:
SSRN Electronic Journal.
Previous financial disclosure literature suggests that private and public firms exhibit different characteristics in their financial reporting behavior. And yet literature on greenhouse gas (GHG) emissions disclosure has so far paid little attention
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c87c180b349d06aac8ba05650362a136
https://doi.org/10.2139/ssrn.3230783
https://doi.org/10.2139/ssrn.3230783