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Materiality and Disclosure Quality of Identifiable Intangible Assets : Evidence from Germany
Nell, Tobias - 2015
This paper examines both the materiality of intangibles and the related disclosure quality under IFRS in the notes of …
Persistent link: https://www.econbiz.de/10013033636
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Changes in Accounting Estimates : Are the Current Disclosure Requirements Sufficient to Deter Managerial Opportunism?
Albrecht, Anne; Kim, Kyonghee; Lee, Kwang - 2017
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...
Persistent link: https://www.econbiz.de/10014118193
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Securities Regulation, Household Equity Ownership, and Trust in the Stock Market
Christensen, Hans Bonde - 2019
Using aggregate data from national accounts, we study whether strengthening and harmonizing securities regulation across the European Union increases household equity ownership. We find a significant increase in the proportion of liquid assets invested in equity, both when a household's own...
Persistent link: https://www.econbiz.de/10012900693
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The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets
Guo, Qiang - 2012
As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark … different bank characteristics. Furthermore the paper provides evidence indicating how this regulatory change affects the …
Persistent link: https://www.econbiz.de/10013112328
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Does the Current Expected Credit Loss Approach Decrease the Procyclicality of Banks’ Lending?
Chen, Jing; Dou, Yiwei; Ryan, Stephen G.; Zou, Youli - 2022
In the wake of the financial crisis, policymakers expressed the concern that banks’ use of the incurred loss model exacerbates their lending procyclicality by delaying the recognition of loan losses to recessions. Responding to this concern, the FASB issued Accounting Standards Update 2016-13,...
Persistent link: https://www.econbiz.de/10013406519
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Firm Risk and Disclosures About Dispersion of Asset Values : Evidence from Oil and Gas Reserves
Badia, Marc - 2019
The question we address is whether mandated disclosure about dispersion of non-financial asset values can provide information relevant to assessing firm risk. Using a sample of Canadian oil and gas (O&G) firms between 2004 and 2011, we find that the difference between the disclosed 10th and 50th...
Persistent link: https://www.econbiz.de/10012903641
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Shorting Activity and Stock Return Predictability : Evidence From a Mandatory Disclosure Shock
Griffin, Paul A.; Hong, Hyun A.; Kalcheva, Ivalina; … - 2021
Reporting Standards (IFRS) on the stock return predictability of shorting activity. To assess the impact of the disclosure shock …
Persistent link: https://www.econbiz.de/10013224726
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Are Immigrants Complements or Substitutes? Evidence from the Audit Industry
Aobdia, Daniel - 2016
Extensive debate exists among policy makers and economists about the employment of highly skilled immigrants in the U.S. It remains unclear whether these immigrants perform complementary tasks in addition to their substitutive role relative to native graduates. Empirical studies examining these...
Persistent link: https://www.econbiz.de/10013003847
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Do News Releases Help Investors Disaggregate Earnings? An Examination of Information Lost Through Earnings Aggregation
Deng, Justin - 2020
This paper examines how news items released throughout the previous quarter help investors predict and understand earnings. It focuses on how earnings aggregates transactions and how this aggregation may lead to information loss. Through the disclosure of these news items that reveal these...
Persistent link: https://www.econbiz.de/10012843849
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Estimating Corporate Tax Avoidance with Accounting Data
Brock, Noel - 2020
Persistent link: https://www.econbiz.de/10012849991