Banks again and again surprise the public with unexpected high provisions for loan losses sometimes threatening the financial viability of individual companies or even the stability of national financial systems. The paper analyses whether the patterns of loan loss provisions are, in part,...

Banks again and again surprise the public with unexpected high provisions for loan losses sometimes threatening the financial viability of individual companies or even the stability of national financial systems. The paper analyses whether the patterns of loan loss provisions are, in part,...

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...