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There is an ongoing debate about the need for improved intelligibility of corporate information. In particular, there is widespread dissatisfaction with the length and understandability of the information provided in firms’ financial statements. This paper investigates the determinants and effectiveness of corporate disclosures. To identify variation in the quantity and quality of corporate disclosures,...
Using hand-collected data on Israeli firms’ unrealized earnings and debt restructurings following adoption of the International Financial Reporting Standards (IFRS), we investigate whether and how dividend payouts based on unrealized revaluation earnings affect a firm’s default risk. Our results indicate that, in the era of fair value accounting, whether the dividend payment originates from unrealized...
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