Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Ferdinand Elfers"'
Autor:
Ferdinand Elfers, Jeroen Koenraadt
Publikováno v:
Journal of Banking and Finance, 143:106572. Elsevier
We exploit cross-country variation in banks’ confidential reporting requirements under COREP, the common European supervisory risk reporting framework, as an indicator for banking supervisors’ preference for private information. Our results sugge
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a5cc05a8ccdba8103268448b9f743508
https://doi.org/10.1016/j.jbankfin.2022.106572
https://doi.org/10.1016/j.jbankfin.2022.106572
Publikováno v:
Contemporary Accounting Research, 39(1), 498-536. Wiley-Blackwell
We examine how the presence of multiple supervisory agencies affects firm-level compliance in form and substance with disclosure regulations. This analysis is important because coordination problems among regulators are frequently present in practice
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e43fda92d115a68fa79aa6269b0e53e
https://pure.eur.nl/en/publications/1f11a490-5397-4ae9-846d-08ab05315e32
https://pure.eur.nl/en/publications/1f11a490-5397-4ae9-846d-08ab05315e32
Publikováno v:
Review of Accounting Studies. Springer New York
We examine whether higher accounting comparability between public and private firms leads to higher value relevance of private firms’ reported financial information. To help develop our hypotheses, we conduct a series of interviews with M&A valuati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2941fe498a7726ced59281c6dc80157c
https://doi.org/10.2139/ssrn.3576389
https://doi.org/10.2139/ssrn.3576389
Publikováno v:
SSRN Electronic Journal.
This study provides a guide to accounting research on private firms with an emphasis on the European setting. We start by providing an overview of private firm financial reporting regulation in Europe and indicate how this institutional framework can
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7f5a0c8eaa970ca8ad5cbdfe455a24b8
https://doi.org/10.2139/ssrn.3496543
https://doi.org/10.2139/ssrn.3496543
Publikováno v:
SSRN Electronic Journal.
This paper examines the effects of heterogeneity in regulatory supervision on firms’ disclosure behavior and the ensuing capital market consequences. The effectiveness of regulation depends not only on the written rules, but also on how regulators
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2adc1c167b5696da69f242fda2d25176
https://doi.org/10.2139/ssrn.2580569
https://doi.org/10.2139/ssrn.2580569