the shock of the mandatory accounting change crowds out some of short-sellers’ value-relevant information in the equity … lending market. Thus, while the democratization of information from a structured accounting change may make sophisticated …

We examine whether option prices correct for predictable bias in stock prices associated with accounting anomalies …

-to-market requirements, and leads to the fair accounting regime being less tied up with relevant accounting treatments. Using a sample set of … accounting results and disclosures.The general findings show that the new amendment helps the banks with the declining condition …

In light of the concerns about inherent measurement uncertainty and subjectivity embedded in accounting estimates and … the demand for new auditing standards on accounting estimates, this study provides detailed documentation of firms …’ practice in making material changes in accounting estimates (CAEs) – CAEs that are subject to mandatory disclosure in …