The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users [PDF]
Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005.
Diane BREESCH, Joel BRANSON, Vicky COLE
core
Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This research investigates the disclosure of banking institutions by analyzing their annual reports to identify the determinants capable of signaling possible corruption scandals. A textual analysis was conducted on the financial reports of 42 Eurozone banks from the period 2013 to 2022.
Rodolfo Damiano +3 more
wiley +1 more source
VALUATION EFFECTS OF ACCOUNTING INFORMATION AVAILABILITY [PDF]
In this paper, we extend comparative value relevance research by examining patterns in the value relevance of accounting numbers as a function of the month in which market values are observed.
Grzegorz Szafrański +1 more
core
Why is competition in the European football market failing, and what should be done about it?
Economic Affairs, EarlyView.Abstract The European football (soccer) market increasingly funnels rents to superstar players and intermediaries while weakening competitive balance. We trace this dynamic to two forces: (a) technological innovation that globalised broadcasting and magnified superstar returns, and (b) legal rulings boosting player mobility and causing bidding wars ...
Magnus Henrekson, Lars Persson
wiley +1 more source
Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international [PDF]
Notre recherche propose d'identifier comment les analystes se réfèrent à l'information sectorielle publiée par les groupes et quelle place occupe l'information sectorielle dans leurs modèles financiers. Nombreuses sont les recherches qui se fondent sur l'
Frédéric Demerens, Pascale Delvaille
core
Financial Statement Readability and Firm Debt Choice
Financial Management, EarlyView.ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi +3 more
wiley +1 more source
INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
core
Bank IPOs and Regulations: Cross‐Country Evidence
Financial Review, EarlyView.ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki +2 more
wiley +1 more source
Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]
Heliyon, 2023 Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc +1 more source
Hematopathology Practice in the Digital Era: What has Changed?
International Journal of Laboratory Hematology, EarlyView.ABSTRACT Hematopathology workflows are complex, since they include numerous data points necessary for guiding further testing, diagnosis, and patient management. The workflows start with complete blood cell counts, with subsequent morphologic evaluation of peripheral blood (PB) and bone marrow (BM).
Olga Pozdnyakova
wiley +1 more source