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The Impact of Increased Managerial Discretion on the Usefulness of Reported Revenues : Evidence from Accounting Standard Updates for Multiple-Deliverable Sales Arrangements

Myers, Linda A. - 2020

Although conceptual frameworks of the Financial Accounting Standards Board and the International Accounting Standards Board identify relevance and faithful representation as the fundamental qualitative characteristics of useful information, prior research suggests that revenue recognition...

Persistent link: https://www.econbiz.de/10012856355

Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision

Bratten, Brian - 2017

In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1) the extent to which banks hold assets subject to fair value reporting and 2) the use of an industry specialist auditor. We find that banks with a greater proportion of assets...

Persistent link: https://www.econbiz.de/10012974967

The Usefulness of Income Tax Disclosures Under IFRS versus U.S. GAAP for Predicting Changes in Future Earnings and Cash Flows

Atwood, T. J. - 2012

We examine whether income tax disclosures under International Financial Reporting Standards (IFRS) are useful for …)-to-net income (i.e., the tax-book ranking) is useful for predicting changes in future earnings and cash flows under both IFRS and U ….S. GAAP. However, the usefulness of this ratio differs between IFRS firms and U.S. GAAP firms only following the adoption of …

Persistent link: https://www.econbiz.de/10013097465

Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?

Atwood, T. J. - 2010

We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS … flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting …,832 firm-year observations drawn from 33 countries from 2002 through 2008, we find that positive earnings reported under IFRS …

Persistent link: https://www.econbiz.de/10013147507

Do earnings reported under IFRS tell us more about future earnings and cash flows?

Atwood, T. J.; Drake, Michael S.; Myers, James N.; … - In: Journal of accounting and public policy 30 (2011) 2, pp. 103-121

Persistent link: https://www.econbiz.de/10008990407

Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision

Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348

Persistent link: https://www.econbiz.de/10012170116

Bringing the Future Forward : The Effect of Disclosure on the Returns-Earnings Relation

Lundholm, Russell J.; Myers, Linda A. - 2002

This paper studies how firm disclosure activity affects the relation between current annual stock returns, contemporaneous annual earnings and future earnings. Our results show that firms with relatively more informative disclosures "bring the future forward" so that current returns reflect more...

Persistent link: https://www.econbiz.de/10014119388

Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management

Cassell, Cory A. - 2016

We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management. We classify disclosures as being transparent if they provide detailed information about activity in the allowance and reserve...

Persistent link: https://www.econbiz.de/10013006346

Exploring Managers' Accrual-Related Forecast Bias

Keskek, Sami - 2017

In this study, we examine the effect of accrual-based earnings management on the association between managers' earnings forecast errors and accruals, which we label “managers' accrual-related forecast bias.” We build on extensive research which finds that managers engage in accrual-based...

Persistent link: https://www.econbiz.de/10012955306

Do Financial Statement Misstatements Facilitate Corporate Acquisitions?

Kravet, Todd D. - 2015

We provide evidence suggesting that managers use financial statement misstatements which improve reported results to facilitate acquisitions. Specifically, we find that firms misstating their financial statements are more likely to make stock-based acquisitions, but not cash-based acquisitions,...

Persistent link: https://www.econbiz.de/10013037030