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Earnings quality: Evidence from the field

Dichev, Ilia D.; Graham, John R.; Harvey, Campbell R.; … - In: Journal of Accounting and Economics 56 (2013) 2, pp. 1-33

We provide insights into earnings quality from a survey of 169 CFOs of public companies and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all, high-quality earnings are sustainable and repeatable; specific characteristics include consistent reporting...

Persistent link: https://www.econbiz.de/10011043072

Towards an understanding of the role of standard setters in standard setting

Allen, Abigail; Ramanna, Karthik - In: Journal of Accounting and Economics 55 (2013) 1, pp. 66-90

characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards …. Notably, we find FASB members with backgrounds in financial services are more likely to propose standards that decrease … FASB members affiliated with the Democratic Party, although only when excluding financial-services background as an …

Persistent link: https://www.econbiz.de/10011043078

Did the SEC impact banks' loan loss reserve policies and their informativeness?

Beck, Paul J.; Narayanamoorthy, Ganapathi S. - In: Journal of Accounting and Economics 56 (2013) 2, pp. 42-65

During the late 1990s, the SEC alleged that banks were overstating loan loss allowances to establish cookie jar … reporting quality. We show that banks' allowance estimation changed in response to the SEC's intervention. While allowance …

Persistent link: https://www.econbiz.de/10010729558