Florian Eugster
Title
Prof. Dr.
Last Name
Eugster
First name
Florian
Email
florian.eugster@unisg.ch
ORCID
Phone
+41 71 224 7430
11 results
Now showing 1 - 10 of 11
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Item type:Publication, Managerial Extraversion and Corporate Voluntary Disclosure(2023-11); Scopus© Citations 8 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Passive institutional investors and audit fees: Empirical evidence from the Russell index reconstitution(2022); Vazquez, AntonioType:journal articleJournal:European Accounting Review, Accepted.Scopus© Citations 8 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Key Audit Matters der Swiss Performance-Index-UnternehmenDie Revisionsgesellschaften von börsenkotierten Swiss-Performance-Index-Unternehmen in der Schweiz müssen seit über fünf Jahren in Revisionsberichten die Key Audit Matters (KAM) offenlegen. Dieser Beitrag untersucht den Inhalt von 1760 Schweizer KAM-Berichterstattungen mittels einer Textanalyse.Type:journal articleJournal:Expert FocusVolume:96Issue:8 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Business School Education, Motivation, and Young Adults’ Stock Market Participation(2022); Nilsson, HenrikIn this paper, we examine whether business school education increases students’ stock market participation. We use unique stock ownership data of students from a business school in Sweden. We find a significant increase in stock ownership during and after their studies at the school compared to before entering the school. The marginal effects are 3.8% for the first two years of the core curriculum, 4.4% for the specialisation year, and 4.3% for the three years following graduation. The positive effect of business education on stock market participation is mainly driven by students interested in accounting or finance subjects, and the effect is more pronounced for females than for male students.Type:journal articleJournal:Journal of Accounting and Public Policy, (Forthcoming)Volume:Volume 42Issue:Issue 2, March–April 2023, - Some of the metrics are blocked by yourconsent settings
Item type:Publication, IQ and corporate insiders’ decisions to time insider and outsider trading(2021); Scopus© Citations 2 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Earning 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:1-2Scopus© Citations 19 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation(2020); - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?*(2020)Type:journal articleJournal:Contemporary Accounting ResearchVolume:37Issue:4Scopus© Citations 37 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Value reporting and firm performance(2020); Wagner, Alexander F.Type:journal articleJournal:Journal of International Accounting, Auditing and TaxationVolume:40 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Perceptions about quarterly earnings: Rhetorical differences comparing Sweden and USA(SIR, Stockholm School of Economics Institute for Research, 2021); Dzielinski, MichalType:book section