Window-dressing in German inter-war balance sheets
نویسندگان
چکیده
منابع مشابه
Window Dressing of Financial Leverage
We investigate bank holding companies’ window dressing of quarter-end financial leverage through short-term borrowings, and the stock market reaction around the public release of information that can be used to infer such window dressing. We find evidence of downward window dressing of repo and federal funds liabilities that appear material for a large fraction of the sample, particularly among...
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Department of Business Information Systems and Operations Management, Belk College of Business Administration, University of North Carolina Charlotte, Charlotte, NC, U.S.A.; Department of Management Information Systems, College of Business Administration, University of Central Florida, Orlando, FL, U.S.A.; Department of Information Technology and Operations Management, College of Business, Flor...
متن کاملWindow Dressing of Short-Term Borrowings
We investigate bank holding companies’ window dressing of quarter-end short-term borrowings. We find evidence of downward window dressing of short-term borrowings through repo and federal funds that appears material for a large fraction of the sample. Such downward window dressing is more pronounced at banks with higher leverage, lower capital adequacy ratios, and greater management compensatio...
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This paper enlarges the current research on window dressing practice on strategic allocations. The existence of window dressing is of special interest for investors in order to know whether portfolio holdings vary across months with public portfolio disclosures. The monthly bias free sample of bond funds contributes to the scarce works on this phenomenon in the literature. The monthly frequency...
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ژورنال
عنوان ژورنال: Accounting, Business & Financial History
سال: 1998
ISSN: 0958-5206,1466-4275
DOI: 10.1080/095852098330440