Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Edith Leung"'
Autor:
Edith Leung, Jeroen Koenraadt
Publikováno v:
European Accounting Review. Routledge
Despite calls for regulation in the crypto utility token market, it is unclear how crypto token investors value current regulatory proposals. We find that on average, investors react negatively to news that increases the likelihood of securities and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7f111b60ac09967050884566931642b7
https://pure.eur.nl/en/publications/9f073267-9e40-4cc2-b3d3-00afdb0aa43b
https://pure.eur.nl/en/publications/9f073267-9e40-4cc2-b3d3-00afdb0aa43b
Autor:
Arnt Verriest, Edith Leung
Publikováno v:
Journal of Business Finance and Accounting, 46(5-6), 541-568. Wiley-Blackwell Publishing Ltd
This paper uses a novel approach to examine motives for geographic segment disclosure. It is generally assumed that firms prefer not to disclose disaggregated segment information for proprietary reasons, although there is mixed support for this asser
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::40e85626cbf844b4788acb8e04813efb
https://pure.eur.nl/en/publications/ce215b10-1f1f-4edf-8275-68ba5c6cb8f4
https://pure.eur.nl/en/publications/ce215b10-1f1f-4edf-8275-68ba5c6cb8f4
Publikováno v:
SSRN Electronic Journal.
Firms along the supply chain rely on both public disclosures and private information exchanges to develop forecasts about future performance. In this paper, we examine how a firm’s public and private channels of information sharing with its trading
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eca4ac38a04dadf5eeec77f8f50d01e8
https://doi.org/10.2139/ssrn.3736405
https://doi.org/10.2139/ssrn.3736405
Autor:
David Veenman, Edith Leung
Publikováno v:
Journal of Accounting Research. 56:1083-1137
This study examines the incremental information in loss firms’ non-GAAP earnings disclosures relative to GAAP earnings. Using a large sample obtained through textual analysis and hand-collection, we posit and find that loss firms’ non-GAAP earnin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::27d88026b0e96bca7ece972784f12bd3
https://doi.org/10.1111/1475-679x.12216
https://doi.org/10.1111/1475-679x.12216
Autor:
Edith Leung, Jeroen Koenraadt
Publikováno v:
SSRN Electronic Journal.
Crypto tokens are mostly issued and traded in unregulated environments. Despite calls for regulation in this market, it is unclear how crypto investors value current regulatory proposals. We examine crypto token price responses to regulatory news and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d264451e1fe52752d03bdda9d7fee1b
https://doi.org/10.2139/ssrn.3339197
https://doi.org/10.2139/ssrn.3339197
Autor:
Arnt Verriest, Edith Leung
Publikováno v:
Journal of Business Finance & Accounting. 42:273-309
This study investigates how the introduction of IFRS 8 affects segment disclosures for a large sample of European firms. In contrast to prior research we focus on geographical segments. Similar to SFAS 131, IFRS 8 aims to improve segment disclosures
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6f61dd729a1e1a27e1a5ac399ad5f282
https://doi.org/10.1111/jbfa.12103
https://doi.org/10.1111/jbfa.12103
Autor:
Philip Joos, Edith Leung
Publikováno v:
The Accounting Review, 88(2), 577-609. American Accounting Association
This paper examines the stock market reaction to 15 events relating to IFRS adoption in the United States. The goal is to assess whether investors perceive the switch to IFRS as beneficial or costly. Our findings suggest that investors' reaction to I
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4486e24a79b1f338bcc3bd4100ac49e6
https://doi.org/10.2308/accr-50338
https://doi.org/10.2308/accr-50338
Autor:
David Veenman, Edith Leung
Publikováno v:
Journal of Accounting Research, 56(4), 1083-1137. Wiley-Blackwell
This study examines the incremental information in loss firms’ non‐GAAP earnings disclosures relative to GAAP earnings. Using a large sample obtained through textual analysis and hand‐collection, we posit and find that loss firms’ non‐GAAP
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::18280cae5e4b6c5cbcb368c2d700890a
https://doi.org/10.2139/ssrn.2825977
https://doi.org/10.2139/ssrn.2825977
Autor:
Edith Leung
Publikováno v:
SSRN Electronic Journal.
This study investigates whether the need for supplier relationship-specific investments influences the disclosure of forward-looking information. Prior literature on relationship-specific investments argues that suppliers are reluctant to invest in r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::df8070b5fa9115ec9c6a617dc485bfb1
https://doi.org/10.2139/ssrn.2707015
https://doi.org/10.2139/ssrn.2707015
Autor:
Edith Leung, Arnt Verriest
Publikováno v:
SSRN Electronic Journal.
This paper uses a novel approach to examine motives for geographic segment disclosure. It is generally assumed that firms prefer not to disclose disaggregated segment information for proprietary reasons, although there is mixed support for this asser
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::152401748fa46824a5ea95eee44bbc12
https://doi.org/10.2139/ssrn.2707019
https://doi.org/10.2139/ssrn.2707019