Similar Search Results

Eigenkapital von Kreditgenossenschaften - Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht

Beyer, Michael - 2008

In der Arbeit wird die Eigenkapitalausstattung von Kreditgenossenschaften thematisiert. Hintergrund dafür ist, dass sich die Eigenkapitalschwäche von Genossenschaftsbanken zukünftig durch die Internationalisierung der Rechnungslegung und der Bankenregulierung weiter verschärfen könnte....

Persistent link: https://www.econbiz.de/10009462192

COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA

Abdullah, Mazni - 2011

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …

Persistent link: https://www.econbiz.de/10009466008

Accounting for acquired goodwill in Australian business combinations: is there value to choose?

James, Kieran E. - 2005

This research explores the empirical association between takeover bid premium and acquired goodwill, and tests whether the empirical association changes after the passage of approved accounting standard AASB1013: Accounting for Goodwill. AASB1013 mandates capitalization and amortization of...

Persistent link: https://www.econbiz.de/10009434901

The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards

Ang, Nicole; Gallery, Natalie; Sidhu, Baljit K. - 2000

The release of AASB 1028 Accounting for Employee Entitlements followed a period of intense lobbying and debate, resulting in a standard that contained significantly less stringent requirements than those proposed in the preceding exposure draft. This paper examines the incentives for public...

Persistent link: https://www.econbiz.de/10009437552

Rules versus principles-based pension accounting standards: An analysis of comparability

Gordon, Isabel; Gallery, Natalie - 2008

Motivated by Schipper and Vincent’s (2003) comment that comparability in financial reporting is under-researched, this paper analyses the comparability construct in the context of pension accounting. In practice, compromises or rules introduced into pension accounting standards are not based...

Persistent link: https://www.econbiz.de/10009437855

Are Accounting Standards Diversifiable? Evidence of the Aggregate Valuation Effects of Standards

Jorgensen, Bjorn N.; Li, Jing; Sadka, Gil - 2009

Prior research documents that individual stock returns respond to earnings differently under new accounting standards, regulations, or changes in enforcement. This paper examines whether this result extends to the aggregate stock market. We take a macro perspective and study the properties of...

Persistent link: https://www.econbiz.de/10009441198

Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards

Liang, Pierre Jinghong - 2003

In this paper, we model earnings management as a consequence of the interaction among self-interested economic agents -- namely, the managers, the shareholders, and the regulators. In our model, a manager controls a stochastic production technology and makes periodic accounting reports about his...

Persistent link: https://www.econbiz.de/10009441204

Emergent frameworks in global finance: accounting standards and German supplementary pensions

Clark, Gordon L.; Mansfield, Daniel; Tickell, Adam - 2001

Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in European capital markets, with important implications for the design and management of German supplementary pensions. In this paper, we first introduce financial accounting...

Persistent link: https://www.econbiz.de/10009441391

Accounting-based earnings management and real activities manipulation

Yu, Wei - 2008

In the first essay, I examine the association between auditor industry specialization and earnings management choices. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions may cause client companies to seek alternative means...

Persistent link: https://www.econbiz.de/10009475890

Early adoption of accounting standards in the banking industry

Wang, I-Ling - 2011

I investigate whether U.S. bank holding companies choose early adoption of accounting standards to better access external financing. Both economic intuition and theories suggest that banks are motivated to take measures such as information disclosure to better access capital markets. Examining...

Persistent link: https://www.econbiz.de/10009477780