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Critical Accounting Policy Disclosures
Levine, Carolyn B.; Smith, Michael J. - 2008
To increase investor awareness of the sensitivity of financial statements to the methods, assumptions, and estimates underlying their preparation, the Securities and Exchange Commission proposed that firms include disclosures about critical accounting policies in their 10-Ks. Using a large...
Persistent link: https://www.econbiz.de/10014056122
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Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - 2022
We examine whether managers provide more voluntary disclosure when GAAP limits their reporting discretion in financial statements. We find managers are more likely to disclose non-GAAP earnings, issue more management forecasts, and provide longer yet more readable management discussion and...
Persistent link: https://www.econbiz.de/10013294708
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Accounting Standards, Financial Reporting Outcomes and Enforcement
Holthausen, Robert W. - 2011
for the effects of the adoption of International Financial Reporting Standards (IFRS) around the world at the time of …
Persistent link: https://www.econbiz.de/10013134758
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Bridging Gap between IAS 1 and IASB Conceptual Framework on Users of Financial Statements
Kampanje, Brian Phiri - 2013
International Accounting Standard (IAS) 1 – Presentation of Financial Statements contradicts International Accounting Standards Board (IASB) Conceptual Framework on the users of financial statements. IASB Conceptual Framework is superior to all international accounting standards and clearly...
Persistent link: https://www.econbiz.de/10013087599
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IFRS Adoption by UK Unlisted Firms : Subsidiary- Versus Group-Level Incentives
André, Paul - 2019
We examine the subsidiary- and group-level determinants of IFRS adoption by unlisted UK firms. Many unlisted firms are … group-level. Consistent with this hypothesis, we find that subsidiaries adopt IFRS as part of their group's strategy to …
Persistent link: https://www.econbiz.de/10012893349
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Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality
Ewert, Ralf - 2015
A premise of standard setters and of much empirical research is that improving the quality of accounting standards and their implementation increases information in capital markets. This paper challenges this premise and shows that there are situations in which “better”, i.e., more...
Persistent link: https://www.econbiz.de/10013024185
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The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality
Van Landuyt, Ben W.; White, Brian J. - 2021
Financial statement preparers often make accounting judgments with considerable uncertainty about what future accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty affects preparers’ current period accounting...
Persistent link: https://www.econbiz.de/10013237178
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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
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Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?
Frey, Lisa; Engelhard, Lisa - 2017
IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …
Persistent link: https://www.econbiz.de/10011849270
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A Discussion of 'Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings'
Bradshaw, Mark T - 2010
By analyzing a carefully constructed earnings announcements sample that discloses a 'pro forma' earnings number, Bhattacharya, Black, Christensen, and Larson (2002) contribute to recent research documenting increasing differences between GAAP earnings and alternative earnings definitions...
Persistent link: https://www.econbiz.de/10014074349