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Fair Value Accounting and Measurement through FASB’s Developments
BONACI, Carmen Giorgiana; Strouhal, Jiří; MATIS, Dumitru - In: European Financial and Accounting Journal 2009 (2009) 3, pp. 40-63
complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …” for the recent events. The relevance of the study is emphasized when looking through the lens of the current financial …
Persistent link: https://www.econbiz.de/10011195383
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Fair value accounting and measurement through FASB's developments
Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 40-63
complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …" for the recent events. The relevance of the study is emphasized when looking through the lens of the current financial …
Persistent link: https://www.econbiz.de/10011459506
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NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38
Rusu, Assist. Alina - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2012) 18, pp. 70-81
The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting...
Persistent link: https://www.econbiz.de/10010592962
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THE IMPORTANCE OF ACCOUNTING INFORMATION QUALITY IN THE PERFORMANCE OF STATUTORY AUDIT
Avram, Marioara; Dutescu, Mihaela; Puican, Liliana - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 50-55
relevance into two groups: - one specific to the accounting information (relevance, reliability and comparability); - the other …, understandability, reliability, relevance and age.Audit is not an exact science, it is based on professional reasoning to reach …
Persistent link: https://www.econbiz.de/10010550607
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Were there fire sales in the RMBS market?
Merrill, Craig B.; Nadauld, Taylor D.; Stulz, René M.; … - 2014
Many observers have argued that the fall in RMBS prices during the crisis was partly caused by fire sales. We provide an explanation for why financial institutions may have engaged in fire sales using a unique dataset of RMBS transactions for insurance companies. We show that risk-sensitive...
Persistent link: https://www.econbiz.de/10010353305
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The IASB and the shareholder value priestly cult!
Chabrak, Nihel; Bouden, Inès - Université Paris-Dauphine (Paris IX) - 2010
Associated with neo-liberalism, shareholder value is at the origin of the financialization of the economy and the current financial crisis. Indoctrinated by neoliberal economics, accountants set themselves the objective of ensuring the efficient functioning of financial markets instead of...
Persistent link: https://www.econbiz.de/10010706817
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Finanzkrise: die Rolle der Rechnungslegung
Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95
Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...
Persistent link: https://www.econbiz.de/10010377867
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Finanzkrise: die Rolle der Rechnungslegung
Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95
Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...
Persistent link: https://www.econbiz.de/10010485380
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An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments
Ding, Yuan; Jeanjean, Thomas; Lesage, Cédric; Stolowy, … - HAL - 2009
liquidity, perception of information reliability and relevance. We use an experimental design: 181 MBA students are asked to …
Persistent link: https://www.econbiz.de/10008791819
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The Proposal to Create the Czech Accounting Standards – Interim Financial Reporting
Gláserová, Jana - In: Český finanční a účetní časopis 2013 (2013) 3
This paper examines the importance of the position and role of interim financial statements in the Czech financial reporting.The paper created a proposal for the creation of a new Czech Accounting Standard – “Interim Financial Statements”. Its purpose is both to unify the existing...
Persistent link: https://www.econbiz.de/10011194759