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Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure

Bobek, Michal - In: Český finanční a účetní časopis 2012 (2012) 2, pp. 66-92

/IFRS. The second part of the article is an empirical study which presents results of disclosure of provisions in Czech Republic …Provisions are accounting items which depends on the estimations. Due to the estimations, the amount of provisions … according to the IAS/IFRS. The article presents the results of research of disclosure and mistakes in disclosure and meditates …

Persistent link: https://www.econbiz.de/10011194902

Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance

Chen, Shuping; Matsumoto, Dawn; Rajgopal, Shiva - In: Journal of Accounting and Economics 51 (2011) 1, pp. 134-150

performance, more uncertain operating environments, and fewer informed investors. Announcers commit to non-disclosure because they …

Persistent link: https://www.econbiz.de/10011043077

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 reserves. Their intervention in bank accounting culminated in 2001 with new guidance (SAB 102) designed to improve financial reporting quality. We show that banks' allowance estimation...

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

Provisions – Automatic Ensuring Sufficient Cash or Not

Černý, Václav - In: Český finanční a účetní časopis 2008 (2008) 3, pp. 81-85

The article is specialized on provisions and try to settle question if creation of provisions leads automatically to … comes through, that by selected provisions is this sequence ensured. …

Persistent link: https://www.econbiz.de/10011194639

Negative Impact of Tax Deductable Provisions for Repair of Long-term Tangible Assets on True and Fair View of the Financial Statements

Zelenková, Marie - In: Český finanční a účetní časopis 2010 (2010) 1, pp. 59-67

In the Czech Republic it is allowed to create a provision for the repair of the long-term tangible assets. In consequence of this creation the supposed expenses for the repair of the long-term tangible assets will reflect in the decrease of the net income before the repair is executed. The...

Persistent link: https://www.econbiz.de/10011194991

Provisions in Metallurgical Industry and Financial Crisis

BOBEK, Michal - In: European Financial and Accounting Journal 2013 (2013) 2

The article studies the provisions in the metallurgical industry – the number of financial statements disclosing … provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions … disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this …

Persistent link: https://www.econbiz.de/10011195315

Accounting conservatism in the post-IFRS period: Do provisions matter?

ACAR, Ece ERDENER; ÖZKAN, Serdar; KARAİBRAHİMOĞLU, … - In: Iktisat Isletme ve Finans 28 (2013) 324, pp. 109-130

Istanbul Stock Exchange (ISE) between the years 2005-2010, this paper examines the relationship between provisions and … conservatism. Overall findings show a positive association between provisions reported under IAS-37 Provisions, Contingent … the accounting literature by providing empirical evidence on such associations referring the use of provisions as a proxy …

Persistent link: https://www.econbiz.de/10010894801

USING DEPOSIT INTEREST RATES IN SETTING LOAN INTEREST RATES: EVIDENCE FROM TURKEY

Kaymaz, Önder; Kaymaz, Özgür - In: The International Journal of Business and Finance Research 5 (2011) 3, pp. 45-53

Bank credit margins are set by two dynamics: loan interest rates and deposit interest rates. The latter is the leading funding cost for the commercial banks. Sampling the period running from the last financial quarter of 2002 to the last financial quarter of 2009, we consider all the listed...

Persistent link: https://www.econbiz.de/10011206116

FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING

Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3

, that the entity size positively affects the fair value measurements disclosure index.Particularities regarding fair value … (through the developed empiricalstudy) to the literature on the determinants of companies‘ disclosure practices in the … documenting potential determinants. In order to achieve the objective of our study, theemployed methodology draws on similar …

Persistent link: https://www.econbiz.de/10010838749

DETERMINANTS OF THE BIAS AND INACCURACY OF MANAGEMENT EARNINGS FORECASTS

Anabila, Andrew A.; Whang, EunYoung - In: Accounting & Taxation 6 (2014) 1, pp. 1-12

The safe harbor provisions have increased over the years, following the Private Securities Litigation Reform Act (PSLRA …, due to concerns over the marketsâ€™ response when they miss their forecasts. This study examines the determinants of … quality and institutional holdings are systematic determinants of forecast bias and inaccuracy. Finally, industry attributes …

Persistent link: https://www.econbiz.de/10011205460

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