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Earnings Quality at Initial Public Offerings
Ball, Ray - 2009
Financial reporting around the time of IPOs is consistent with listed firms reporting more conservatively than previously as private firms, consistent with the results in Ball and Shivakumar (2005). We hypothesize that IPO firms supply the higher quality financial reports demanded by public...
Persistent link: https://www.econbiz.de/10012721563
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Accounting Regulation and Regulation of Accounting : Theories and the Brazilian Case of Convergence to IFRS
Cardoso, Ricardo Lopes - 2008
. However, as important as to adopt and audit the adoption of International Financial Reporting Standards (IFRS), it is … of this accounting regulation tsunami in the Latin-American context. This theory-based paper examines the Brazilian IFRS …, Interests Group, Reale's, and Habermas') are concurrent among them but are helpful in examining IFRS convergence phenomenon; in …
Persistent link: https://www.econbiz.de/10012722830
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The Impact of an Enforceable Standard in Malaysia : Assessing the Compliance of Disclosures for Large First-Time Adopters Under FRS 136
Carlin, Tyrone M. - 2008
After many years of debating the appropriate treatment for goodwill, Malaysia finally has an enforceable accounting standard on this topic. Applicable for business combinations with reporting dates commencing on or after 1 January 2006, FRS 136 - Impairment of Assets requires that goodwill...
Persistent link: https://www.econbiz.de/10012722920
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An Analysis of Recent Events on the Perceived Reliability of Fair Value Measures in the Banking Industry
Kohlbeck, Mark J. - 2008
I use market-based measures to investigate the perceived reliability of fair value amounts reported in bank financial statements. Fair values as a measurement basis in accounting are becoming more predominant. This growth increasingly requires fair value estimation. I develop a hypothesis based...
Persistent link: https://www.econbiz.de/10012724650
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Impact of Nigerian Accounting Standard Board Act 2003 on Compliance with Accounting Standards on Employee Retirement Benefits in Nigeria
Kantudu, Aliyu Sulaiman - 2008
This paper seeks to determine the impact of NASB Act 2003 on compliance with accounting standards on employee retirement benefits (SAS 8) in Nigeria. The population of the study is the 182 firms quoted on the first -tier market of the Nigerian Stock Exchange (NSE). The study utilizes data from a...
Persistent link: https://www.econbiz.de/10012725030
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Guidepost to Wealth Creation : Value-Relevant Track Records
Madden, Bartley J. - 2008
In creating wealth, the corporate sector is hampered by weaknesses in the corporate governance system and the accounting system. The analysis presented in this paper supports recommendations that managements and boards (1) provide value-relevant, long-term track records for the firm and its...
Persistent link: https://www.econbiz.de/10012725932
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Altering Investment Decisions to Manage Financial Reporting Outcomes : Asset-Backed Commercial Paper Conduits and FIN 46
Bens, Daniel A. - 2007
We evaluate the manner in which sponsors of highly leveraged asset-backed commercial paper (ABCP) conduits responded to FASB Interpretation No. 46 (FIN 46), Consolidation of Variable Interest Entities an Interpretation of ARB No. 51, and its Canadian counterpart Accounting Standards Board of...
Persistent link: https://www.econbiz.de/10012729054
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An Analysis of Audit Deficiencies Based on PCAOB Inspection Reports Issued During 2005
Roybark, Helen M. - 2007
Audit deficiencies have far-reaching implications on the users of financial reports, accounting firms and their clients, and the accounting profession. Section 104 of the Sarbanes-Oxley Act of 2002 (USHR 2002) requires the Public Company Accounting Oversight Board to conduct inspections of each...
Persistent link: https://www.econbiz.de/10012729385
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Identifying Earnings Overstatements : A Practical Test
Bayley, Luke - 2007
We measure the power of some simple financial statement analysis techniques for identifying instances of significant earnings overstatements, and then contrast the results with those from several measures of unexpected accruals. Our results suggest that relative to a group of matched control...
Persistent link: https://www.econbiz.de/10012729855
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International Financial Reporting Standards, Institutional Infrastructures and Costs of Equity Capital around the World
Shi, Shauna - 2007
We construct a large sample of 21,608 firm-years with International Financial Reporting Standards (IFRS) adopters and … the IFRS adopters and the non-adopters. We also investigate whether and how the cost-of-capital effect of IFRS adoptions … significantly lower for the full IFRS adopters than for the non-adopters, suggesting that the IFRS adopters benefit from greater and …
Persistent link: https://www.econbiz.de/10012730153