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Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing
Cao, Sean Shun; Cong, Lin William; Yang, Baozhong - National Bureau of Economic Research - 2024
To understand the disruption and implications of distributed ledger technologies for financial reporting and auditing … blockchain for financial reporting and auditing can improve verification efficiency not only for transactions in private … in financial reporting, including the positive spillover to discretionary auditing and who should bear the cost of …
Persistent link: https://www.econbiz.de/10015056089
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Asymmetric Investment Rates
Bai, Hang; Li, Erica X. N.; Xue, Chen; Zhang, Lu - National Bureau of Economic Research - 2022
Integrating national accounting with financial accounting, we provide firm-specific estimates of current-cost capital …
Persistent link: https://www.econbiz.de/10013191052
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Bank Deregulation, Accounting Systems of Exchange, and the Unit of Account : A Critical Review
McCallum, Bennett T. - 1985
most transactions are carried out through an accounting system rather than any tangible medium of exchange, and (iii …
Persistent link: https://www.econbiz.de/10012477512
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Mandated Financial Reporting and Corporate Innovation
Breuer, Matthias - 2019
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their financial statements reduces firms' innovative...
Persistent link: https://www.econbiz.de/10012480236
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Research in Accounting for Income Taxes
Graham, John - 2010
This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …
Persistent link: https://www.econbiz.de/10012462987
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Bank-Tax Conformity for Corporate Income : An Introduction to the Issues
Hanlon, Michelle - 2005
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012467620
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Chapter 11
Bebchuk, Lucian Arye - 1998
This essay surveys the literature on Chapter 11. I start by discussing the objectives by which the performance of corporate reorganization rules is to be judged and then consider the fundamental problem of valuation that arises in corporate reorganization. I next turn to examine the performance...
Persistent link: https://www.econbiz.de/10012472332
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Generational Accounts - A Meaningful Alternative to Deficit Accounting
Auerbach, Alan J. - 1991
are projected to pay to the government now and in the future. The generational accounting system represents an alternative …
Persistent link: https://www.econbiz.de/10012475431
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Signaling and Accounting Information
Myers, Stewart C. - 1989
This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash …' interests. Accounting by prespecified, "objective" rules alleviates the underinvestment problem …
Persistent link: https://www.econbiz.de/10012475844
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Exchange Rate Pass-Through, Currency of Invoicing and Market Share
Devereux, Michael B. - 2015
This paper investigates the impact of market structure on the joint determination of exchange rate pass- through and currency of invoicing in international trade. A novel feature of the study is the focus on market share of firms on both sides of the market--that is, exporting firms and...
Persistent link: https://www.econbiz.de/10012457255