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Florian Eugster
Title
Prof. Dr.
Last Name
Eugster
First name
Florian
Email
florian.eugster@unisg.ch
ORCID
Phone
+41 71 224 7430
Now showing
1 - 8 of 8
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PublicationPassive institutional investors and audit fees: Empirical evidence from the Russell index reconstitution( 2022)
;Dong, TingVazquez, AntonioType: journal articleJournal: European Accounting Review, Accepted. -
PublicationIQ and corporate insiders’ decisions to time insider and outsider trading( 2021)
;Kallunki, Jenni ;Nilsson, HenrikSetterberg, HannaType: journal articleJournal: European Financial ManagementVolume: 27Issue: 5 -
PublicationEarning investor trust: The role of past earnings management( 2021)Wagner, Alexander F.Does earnings management, even though legal, hinder investor trust in reported earnings? Or do investors regard earnings management as a way for firms to convey private information, or simply as a neutral feature of financial reporting? We find that past abstinence from earnings management increases investor responses to future earnings surprises. Importantly, this effect occurs in industries where investor trust has recently been violated, and where managers would in the past have had incentives and opportunities to misrepresent earnings. Overall, investors seem to interpret the extent to which management resists temptations for misreporting as a “litmus test” of trustworthiness.Type: journal articleJournal: Journal of Business Finance & AccountingVolume: 48Issue: 1-2
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PublicationAnnual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation( 2020)
;Athanasakou, Vasiliki ;Schleicher, ThomasWalker, MartinType: journal articleJournal: European Accounting ReviewVolume: 29Issue: 1 -
PublicationType: journal articleJournal: Contemporary Accounting ResearchVolume: 37Issue: 4
Scopus© Citations 18 -
PublicationValue reporting and firm performance( 2020)Wagner, Alexander F.Type: journal articleJournal: Journal of International Accounting, Auditing and TaxationVolume: 40
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PublicationPerceptions about quarterly earnings: Rhetorical differences comparing Sweden and USA(SIR, Stockholm School of Economics Institute for Research, 2021)Dzielinski, Michal
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PublicationCorporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality( 2023-05-19)Based on signaling theory, we examine the role of external reviews during the life-cycle of corporate green bonds. We focus on (1) whether investment greenness is related to external review upon issuing a green bond and (2) whether disclosure quality is positively associated with the assurance of green bond reports. Our results indicate that although companies with worse environmental performance are more likely to obtain at-issuance external reviews for their green bonds, their certified investments are more likely to be greener than those companies that did not obtain a review at issuance. This suggests that a more regulated form of external review may serve as a credible signal for green proceeds invested. In addition, we develop a disclosure index for green bond reports and show that post-issuance report assurance is associated with increased transparency. Our findings provide evidence that external reviews in the green bond issuance process are important governance factors to rule out potential greenwashing through the use of corporate green bonds.Type: working paperJournal: Swiss Finance Institute Working Paper Series N°23-33