Solbjerg Plads 3
Frederiksberg, Frederiksberg 2000
Denmark
Copenhagen Business School - Department of Accounting
Portfolio allocation, home bias, foreign exchange hedging, international finance
accounting valuation, earnings dispersion, expected-return variation, profitability
earnings dispersion, expected return variation, profitability
Statement of cash flows, classification shifting, IFRS, operating cash flows
Statement of Cash Flows, Classification Shifting, IFRS, Operating Cash Flows
Earnings distribution, earnings management, earnings thresholds
Accounting-based valuation, Clean surplus, Cost of capital, International
Financial Regulation, Terrorist Financing, Economics of Blockchain, Forensic Accounting, Bitcoin, Ripple
capital regulation
Accruals, earnings management, earnings attributes, accrual anomaly, integral approach
Insider trading, Kyle model, real activities manipulation, overproduction
voluntary disclosure, risk aversion, risk adjusted
Proprietary Costs, Competition, Disclosure Rules, Disclosure of Oil and Gas Reserves, Informational Spillovers, Real Externalities of Disclosure Regulation
revenue recognition, income to the firm, structuring opportunities
accounting bias, conservatism, debt, Cournot Competition
Financial exchanges, entry, exit, mergers, hazard model
Value-at-Risk, subadditivity, fat tailed distribution, extreme value estimation JEL Classification: G00, G18
Overproduction, Aggregate earnings, Gross domestic product (GDP)
disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure.
This is a CEPR Discussion Paper. CEPR charges a fee of $8.00 for this paper.
If you wish to purchase the right to make copies of this paper for distribution to others, please select the quantity.
Disclosure of Oil, Disclosure Rules, Gas Reserves
disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure
discretionary disclosures, risk aversion, risk-adjusted prices
efficient allocation; foreign exchange hedging; home bias; international allocation; portfolio
Earnings Management, EPS, Thresholds
Disclosure of Oil and Gas Reserves, Disclosure Rules, Informational Spillovers, Real Effects of Disclosure Regulation.
public and private firms, ownership structure, audit fees, litigation risk
Abnormal Earnings Growth, Equity Valuation, Residual Income, Valuation Accuracy
Discretionary disclosures, sequential disclosures, correlated signals, management forecasts
accounting, international
Product liability, risk management
Cross Holding, Industrial Organization, Externalities
