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FINANCIAL MARKET REACTIONS TO EARNINGS ANNOUNCEMENTS AND EARNINGS FORECAST REVISIONS: EVIDENCE FROM THE U.S. AND CHINA

Gift, Michael J.; Gift, Paul; Yang, YeQing - In: The International Journal of Business and Finance Research 4 (2010) 2, pp. 85-96

availability and actual or perceived reliability affect this relationship. We find that forward-looking analyst forecast …

Persistent link: https://www.econbiz.de/10011212209

Fair value accounting: virtues and vices

Singh, J.P.; Uzma, Shigufta Hena - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 113-126

The radical changes in 'business processes' as well as 'corporate strategies' have mandated the acknowledgement of the immense role of intangibles to corporate bottom lines. Besides, there has been an exponential growth in the spectrum of tradeable financial products. As a consequence, the need...

Persistent link: https://www.econbiz.de/10009352413

THE IMPORTANCE OF ACCOUNTING INFORMATION QUALITY IN THE PERFORMANCE OF STATUTORY AUDIT

Avram, Marioara; Dutescu, Mihaela; Puican, Liliana - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 50-55

relevance into two groups: - one specific to the accounting information (relevance, reliability and comparability); - the other …, understandability, reliability, relevance and age.Audit is not an exact science, it is based on professional reasoning to reach …

Persistent link: https://www.econbiz.de/10010550607

Relevance, reliability and restricted security fair values: a look at investment trusts

Bricker, Robert; Chandar, Nandini - In: Managerial Finance 38 (2012), pp. 1203-1225

terms of its constituent elements of relevance and reliability. Although it has long been intuitively appealing to believe … securities. Findings – The results are consistent with the principal hypotheses – both relevance and reliability are valued by … market-priced mutual fund setting facilitates development of a model that simultaneously distinguishes between the relevance …

Persistent link: https://www.econbiz.de/10010814849

Should Financial Statements Represent Fairly or be Relevant?

Burlaud, Alain - HAL - 2013

-off between reliability and relevance, two characteristics of financial reporting that the IASC/IASB Conceptual Framework does not … "fair representation" and "relevance" cannot be purely technical due to the fact that the information produced shapes the …

Persistent link: https://www.econbiz.de/10010899749

The Informational Limits of the Profit and Loss Account in Accurately Portraying the Company’s Performances

Nicoleta, Guni Claudia - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 906-908

For a long time the users of financial statements were limited to consulting the profit and loss account in order to find out information regarding the result sheet, considered the most significant measure of a company’s performance. On the same trajectory there lies the theory of Economics,...

Persistent link: https://www.econbiz.de/10010632228

New Perspectives on Corporate Reporting: Social-Economic and Environmental Information

Lungu, Camelia Iuliana; Caraiani, Chirata; Dascalu, Cornelia - In: Theoretical and Applied Economics 11(516) (2007) 11(516), pp. 37-42

In recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting...

Persistent link: https://www.econbiz.de/10005099781

Financial Accounting Constitution or its Referential Matrix

Feleaga, Liliana; Feleaga, Niculae - In: Theoretical and Applied Economics 5(500) (2006) 5(500), pp. 29-40

Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the...

Persistent link: https://www.econbiz.de/10005099810

NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

Rusu, Assist. Alina - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2012) 18, pp. 70-81

The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting...

Persistent link: https://www.econbiz.de/10010592962

A measurement approach to conservatism and earnings management

Gao, Pingyang - In: Journal of Accounting and Economics 55 (2013) 2, pp. 251-268

accounting concepts, such as relevance, reliability, verifiability, verification, and accounting-motivated transactions. …

Persistent link: https://www.econbiz.de/10010664198

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