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The current study examines the voluntary disclosures (provided in the U.S.) by U.S.-listed Asian companies. Our findings indicate that significantly fewer [greater] voluntary disclosures are provided by U.S.-listed Asian companies from countries which have a strict [less strict] mandatory...
Persistent link: https://www.econbiz.de/10012728767
Statement of Financial Accounting Standards No. 107 (codified in ASC 825-10), Disclosures about Fair Value of Financial Instruments, mandates the disclosure of fair values for financial instruments with the objective of providing investors with more relevant information about firms' future cash...
Persistent link: https://www.econbiz.de/10013099652
We analyze the first quarter 2007 10-Q filings of 348 Samp;P 500 calendar year-end firms to provide evidence concerning the levels of, and changes in, unrecognized tax benefits (UTBs) resulting from the adoption of FASB Interpretation No. 48 (FIN 48). We draw the following conclusions. First,...
Persistent link: https://www.econbiz.de/10012766875
In this paper, I examine the relations between risk management disclosures, governance, and the market pricing of the fair value gains and losses (FVGL) for US commercial bank holding companies (banks). I find that banks with strong corporate governance disclose more about their risk management...
Persistent link: https://www.econbiz.de/10014048368
This study provides international evidence that external financing dependence creates incentives for firms to undertake a higher level of voluntary accounting disclosure. For a sample of 856 observations from 34 countries and 18 different manufacturing industry sectors, we document that firms in...
Persistent link: https://www.econbiz.de/10014075023
This study examined whether external users of financial statements are capable of assessing goodwill impairment apart from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian shareholding companies in Amman Stock Exchange (ASE) during...
Persistent link: https://www.econbiz.de/10013156883
The contribution of this paper is to provide evidence, from a sample of 281 companies, about Egyptian convergence to international accounting. We construct indices to measure both disclosure and measurement convergence, and the impacts of education and training, tax, and three company...
Persistent link: https://www.econbiz.de/10012772494
Disclosure of accounting information in accordance with stated standards is of great interest to academics, policymakers, businessmen and other users of financial statements. Consequently, this study assessed the degree of compliance with statement of accounting standard on leases, operating...
Persistent link: https://www.econbiz.de/10012773504
In the last decade undergoing accounting harmonization processes and their impact on corporate disclosure was continually discussed in the scientific literature. This paper extends this analysis by evaluating Lithuanian case. The aim of this study is to assess accounting regulation changes in...
Persistent link: https://www.econbiz.de/10014223510
Persistent link: https://www.econbiz.de/10000667224