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The Impact of Accounting Standards on Pension Investment Decisions
Barthelme, Christian - 2017
This study analyzes the ‘real' effects of accounting standards in the context of defined benefit pension plans. Specifically, we examine IAS 19R, which increases expected pension-induced equity volatility by eliminating the so-called ‘corridor method', a smoothing device for actuarial gains...
Persistent link: https://www.econbiz.de/10012953175
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Bridging Financial Reporting Research and Policy : A Discussion of 'The Impact of Accounting Standards on Pension Investment Decisions'
Cascino, Stefano - 2019
Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance...
Persistent link: https://www.econbiz.de/10012898210
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Die Diskontierung von latenten Steuern
Loitz, Rüdiger; Rössel, Carsten - In: Der Betrieb 55 (2002) 13, pp. 645-651
Persistent link: https://www.econbiz.de/10001654961
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Corporate investment and changes in GAAP
Shroff, Nemit - 2012
This paper investigates whether changes in Generally Accepted Accounting Principles (GAAP) affect corporate investment decisions. Using a sample containing forty nine changes in GAAP, I find that changes in accounting rules affect investment decisions. I then examine two mechanisms through which...
Persistent link: https://www.econbiz.de/10010195104
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The effect of solvency regulations and accounting standards on long-term investing : implications for insurers and pension funds
Severinson, Clara; Yermo, Juan - 2012
This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements,...
Persistent link: https://www.econbiz.de/10009684014
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Accounting for Marketing Activities : Implications for Marketing Research and Practice
Mizik, Natalie - 2011
We review accounting principles related to the reporting of marketing activities and evaluate their implications for marketing research and practice. Based on our review, we argue that current accounting practices contribute significantly to the declining influence of marketing within...
Persistent link: https://www.econbiz.de/10013129230
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The Effect of SFAS 142 on the Ability of Goodwill to Predict Future Cash Flow
Lee, Cheol - 2010
This study examines the effect of Statement of Financial Accounting Standards No.142 (SFAS 142) on the ability of goodwill to predict future cash flows. SFAS 142 allows substantial managerial discretion and leads to a significant magnitude of economic impact on financial statements, resulting in...
Persistent link: https://www.econbiz.de/10013137263
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Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany
Lin, Steve - 2012
This study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of … German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally … addition, after analyzing the accounting quality of firms that applied IFRS throughout the entire sample period, we find that …
Persistent link: https://www.econbiz.de/10013105234
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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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Revenue Recognition Paradox : A Review of IAS 18 and IFRS 15
Oyedokun, Godwin - 2017
provisions of the International Accounting Standards (IAS) 18 and International Financial Reporting Standards IFRS 15 with … and other forms of income in the financial statements, the basis of IAS 18 to help the transition when IFRS 15 replaces it … reviewed in this paper by adopting contents analysis methodology. The paper revealed the importance of IFRS and recommend that …
Persistent link: https://www.econbiz.de/10012963718