Michael Ebert
University of Paderborn
14 Papers
27 Citations
Michael Ebert is an academic researcher from University of Paderborn. The author has contributed to research in topics: IAS 39 & Risk perception. The author has an hindex of 3, co-authored 14 publications. Previous affiliations of Michael Ebert include University of Mannheim & Ernst & Young.
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Papers
Information Leaks and Voluntary Disclosure
TL;DR: In this paper, the authors study firms' voluntary disclosure in a world of potential information leaks and find that managers adapt their disclosure strategy to the likelihood and expected scope of leaks, which suggests that information leaks are likely to increase voluntary disclosure whenever investors have difficulties interpreting the economic consequences of the leaked information.
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IFRS 7 Disclosures and Risk Perception of Financial Instruments
Jannis Bischof,Michael Ebert +1 more
TL;DR: In this paper, the authors analyze in an experimental setting how and why the European reporting practice of presenting financial instruments by measurement categories affects the risk perception of non-professional investors and find that risk perception is associated with management's choice of a measurement category.
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Is There More Voluntary Disclosure if Investors are Better Informed
Michael Ebert,Georg Schneider +1 more
TL;DR: In this article, the interaction between the investor's knowledge about a manager's information endowment and their ability to gauge the manager's exact information content upon voluntary disclosure is studied, and the results have implications for both empirical researchers and regulators: they show that the incentives for voluntary disclosure provided by rational expectations are highly sensitive to the levels of sophistication of the investors or the informational environment in a given market.
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IFRS 7 Disclosures and Risk Perception of Financial Instruments
Jannis Bischof,Michael Ebert +1 more
- 01 Jul 2014
TL;DR: In this paper, the authors use an experimental setting to analyze how and why the European practice of reporting financial instruments by measurement categories affects the risk perception of nonprofessional investors, and they find that risk perception is associated with management's choice of a measurement category.
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