Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Robin Litjens"'
Publikováno v:
SSRN Electronic Journal.
This paper studies the enforcement of IFRS in the EU using an extensive, hand-collected dataset. We observe substantial cross-country variation in the EU enforcement system, but also a gradual evolution towards more homogeneous practices. To understa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1bee150f5af113e5f1a7a1462096c58c
https://doi.org/10.2139/ssrn.3940337
https://doi.org/10.2139/ssrn.3940337
Autor:
Robin Litjens, Jeroen Suijs
Publikováno v:
SSRN Electronic Journal.
This paper examines whether firms foresee the proprietary cost of their mandatory public disclosure by utilizing the supply-and-demand model in a private firm setting where proprietary cost is the primary driver for mandatory public disclosure and it
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::19bd675f613260ba07f14acf5104fc18
https://doi.org/10.2139/ssrn.3588345
https://doi.org/10.2139/ssrn.3588345
Autor:
Stephan Hollander, Robin Litjens
Publikováno v:
SSRN Electronic Journal.
his study identifies previously undocumented geography-related diversity in investors’ information acquisition behavior around days with earnings announcements. IP geo-localization of the server log of the SEC’s EDGAR (Electronic Data Gathering,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::88151ca529e8f1801b6e66280771933f
https://doi.org/10.2139/ssrn.3691111
https://doi.org/10.2139/ssrn.3691111
Publikováno v:
SSRN Electronic Journal.
Financial journalists have two countervailing incentives when reporting on a firm’s quarterly earnings guidance. On one hand, their explicit incentive to attract readership leads them to express exclusive views that deviate from the guidance news m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6fd7936f60541b5c6bea5a0a82adf412
https://doi.org/10.2139/ssrn.3432334
https://doi.org/10.2139/ssrn.3432334
Publikováno v:
SSRN Electronic Journal.
We quantify and illustrate the effects of measurement error in the Google ticker search volume index (“SVI”)—a commonly used proxy for investor attention. Based on a dataset of roughly 2.7 billion website visits following S&P 500 ticker searche
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b92e4a5b94312c640f0a880333b0ce8a
https://doi.org/10.2139/ssrn.3398287
https://doi.org/10.2139/ssrn.3398287
Publikováno v:
International Journal of Auditing. 19:267-281
This study examines what the impact is of frequently proposed information needs on reducing the audit expectations gap (AEG), including information about the audited company, information about the audit process and changes to the auditors' report. We
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce926239937cd7804a2558232d3959ee
https://doi.org/10.1111/ijau.12042
https://doi.org/10.1111/ijau.12042
Publikováno v:
SSRN Electronic Journal.
We investigate differences in auditor judgments when auditors are assigned to an engagement in a foreign country. We predict that the decision environment of the local firm office (operationalized as either principles-oriented or rules-oriented) will
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c85195aba39dd7c580d2cafc8a010d1d
https://doi.org/10.2139/ssrn.3136703
https://doi.org/10.2139/ssrn.3136703
Publikováno v:
Accounting in Europe, 9(2), 227-250. Routledge
This paper examines how preparers perceive the association between costs and benefits of International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Extant research on costs and benefits associated with IFRS for SM
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::79ab16c304bea5bda2c9fd252005d04b
https://doi.org/10.1080/17449480.2012.720875
https://doi.org/10.1080/17449480.2012.720875
Publikováno v:
SSRN Electronic Journal.
The business media disseminates managers’ earnings guidance news more broadly or creates new information content on the guidance (Drake et al. 2014). We hypothesize that the media’s information dissemination encourages managers to continue issuin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ccd02eb87ee3946cbe7cceb6ca35ad53
https://doi.org/10.2139/ssrn.2882405
https://doi.org/10.2139/ssrn.2882405
Publikováno v:
SSRN Electronic Journal.
The purpose of this study is to investigate potential reasons for the heterogeneity of audit judgments when auditors are assigned to a foreign country. Drawing on prior judgment-and-decision-making (JDM) research, we predict that client advocacy atti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::737d2ca75c497e134dfa5255e2a03b21
https://doi.org/10.2139/ssrn.2679103
https://doi.org/10.2139/ssrn.2679103