Zobrazeno 1 - 10 of 47 pro vyhledávání: '"Vedran Capkun"'
1
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results
Autor: Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Publikováno v: The Accounting Review. 98:71-108
Using data on the registration of clinical trials and the disclosure of trial results, we examine how firms respond to peer disclosures. We find that firms are less likely to disclose their own trial results if the results of a larger number of close
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::efa19c901d7733534c1013c5de5c3b54
https://doi.org/10.2308/tar-2019-0137
Zobrazit plný text záznamu
2
Debt-Equity Conflict and the Incidence of Secured Credit
Autor: Barry E. Adler, Vedran Capkun
Publikováno v: The Journal of Law and Economics. 62:551-578
Classic finance theory observes that while debt can mitigate the conflict between equity and management, its issuance creates a conflict between debt and equity. We search for evidence of t...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c41cd091c14be225ca9e979aa95215a5
https://doi.org/10.1086/705901
Zobrazit plný text záznamu
4
Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act
Autor: Thomas Borveau, Yin Wang, Vedran Capkun
We examine how the U.S. Food and Drug Administration Amendments Act (FDAAA) of 2007, which requires additional disclosures regarding clinical trial results, impacts information asymmetry between the disclosing pharmaceutical firm and capital market p
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fefa2f1fe263d22536bdcdd4b5ebe824
https://hal-hec.archives-ouvertes.fr/hal-02896683
Zobrazit plný text záznamu
5
The Effects of IFRS Adoption on Observed Earnings Smoothness Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition
Autor: Vedran Capkun, Daniel W. Collins
Publikováno v: European Accounting Review. 27:797-815
Ball and Shivakumar [(2006), The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44, 207–242] show that the observed smoothness of earnings (i.e...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::93950731b6463963c2ca3c36b50269a4
https://doi.org/10.1080/09638180.2018.1477610
Zobrazit plný text záznamu
8
Replacing key employee retention plans with incentive plans in bankruptcy
Autor: Evren Ors, Vedran Capkun
Publikováno v: Accounting, Organizations and Society. 94:101278
We examine executive bonus contracts in corporate bankruptcies. Introduced in 2005, Section 503(c)(1) of the United States' Chapter 11 corporate bankruptcy code regulates key employee retention plans (KERPs) but does not restrict performance incentiv
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bae1a88f27b70315e2ee1220163a62bb
https://doi.org/10.1016/j.aos.2021.101278
Zobrazit plný text záznamu
10
PRCash: Fast, Private and Regulated Transactions for Digital Currencies
Autor: Kari Kostiainen, Karl Wüst, Vedran Capkun, Srdjan Capkun
Publikováno v: Financial Cryptography and Data Security ISBN: 9783030321000
Financial Cryptography
Fiat currency implemented as a blockchain can enable multiple benefits such as reduced cost compared to expensive handling of cash and better transparency for increased public trust. However, such deployments have conflicting requirements including f
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::adc57561e3d82794c044ac7fb16b2bb8
https://doi.org/10.1007/978-3-030-32101-7_11
Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání

Omezení vyhledávání
Plný text Recenzováno Digitální knihovna AV ČR
Zdroje