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Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality

Garcia Osma, Beatriz - 2011

We study the consequences of mandatory adoption of International Financial Reporting Standards for earnings quality. On transitioning from local GAAP to IFRS, firms can make strategic balance sheet adjustments that in turn affect future reported earnings. We predict that earnings quality after...

Persistent link: https://www.econbiz.de/10013131828

Balance sheet smoothing

Witter, Tobias; Sellhorn, Thorsten; Müller, Jens; … - 2022 - This version: 29 November 2022

We investigate how managers smooth volatility in balance sheets, using the pension accounting change IAS 19R as a shock to balance sheet volatility. This shock increases pension plans' funding transparency, which is the source of volatility, without targeting actual plan funding. We find that...

Persistent link: https://www.econbiz.de/10014088356

Evidence on book-tax differences and disclosure quality based on the notes to the financial statements

Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014

multivariate analyses to explain firms’ disclosure decisions. We show that the recognition of deferred tax assets and liabilities …

Persistent link: https://www.econbiz.de/10010385092

The Implications of Book-Tax Differences : A Meta-Analysis

Evers, Maria - 2017

Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms' opportunistic reporting behavior has emerged. Yet, existing empirical evidence on the questions whether increased book-tax conformity...

Persistent link: https://www.econbiz.de/10012964042

Does Book-Tax Difference Influence the Value Relevance of Book Income? Empirical Evidence from Japan

Yamada, Akihiro - 2017

This paper analyzes the effects of the book-tax difference (BTD) on accounting accruals and value relevance. Recent studies argued that book-tax conformity increases earnings quality. However, other studies argued that book-tax conformity decreases earnings quality. The previous studies failed...

Persistent link: https://www.econbiz.de/10012971651

Book-Tax Differences and Future Earnings Changes

Jackson, Mark - 2017

Prior studies suggest that large book-tax differences (BTDs) are associated with future earnings changes (or earnings persistence), but it is not clear what drives this association. Studies such as Lev and Nissim (2004) examine the association between total BTDs and after-tax earnings changes,...

Persistent link: https://www.econbiz.de/10012976840

Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

Evers, Maria - 2014

multivariate analyses to explain firms' disclosure decisions. We show that the recognition of deferred tax assets and liabilities …

Persistent link: https://www.econbiz.de/10013049628

Balance Sheet Smoothing

Witter, Tobias; Sellhorn, Thorsten; Mueller, Jens; … - 2022

We investigate how managers smooth volatility in balance sheets, using the pension accounting change IAS 19R as a shock to balance sheet volatility. This shock increases pension plans’ funding transparency, which is the source of volatility, without targeting actual plan funding. We find that...

Persistent link: https://www.econbiz.de/10014235682

External financing and earnings management : evidence in Vietnam

Phuong Bui; Hai Ngo; Nguyen Khuong Vinh; Nguyen Thanh Liem - In: Cogent economics & finance 10 (2022) 1, pp. 1-16

manipulated when firms conduct capital raising by issuing either equity or debt. However, compared to debt financing, earnings are … managed more aggressively when firms are involved in equity financing activities. Finally, we extend the literature by showing … that equity is especially destructive at high levels. These findings lend credence to the argument that firms issuing …

Persistent link: https://www.econbiz.de/10014500393

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...

Persistent link: https://www.econbiz.de/10003850495

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