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Critical Accounting Policy Disclosures
Levine, Carolyn B.; Smith, Michael J. - 2008
To increase investor awareness of the sensitivity of financial statements to the methods, assumptions, and estimates underlying their preparation, the Securities and Exchange Commission proposed that firms include disclosures about critical accounting policies in their 10-Ks. Using a large...
Persistent link: https://www.econbiz.de/10014056122
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Voluntary Fair Value Disclosures by Bank Holding Companies : The Role of SEC Dear CFO Letters
Weiss, Renee E.; Shon, John - 2016
markets. We expect these bank holding companies were among the companies that the Division of Corporate Finance targeted. We …
Persistent link: https://www.econbiz.de/10014133531
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Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'
Li, Xi - 2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …
Persistent link: https://www.econbiz.de/10012994264
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FIN 48 Adoption Disclosures
Dunbar, Amy E. - 2009
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
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Does Voluntary Disclosure Level Affect the Value Relevance of Accounting Information?
Alfaraih, Mishari M - 2012
This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information from an investor's perspective on Kuwait Stock Exchange (KSE). Based on the assumption that an increased focus on the informational needs of investors should increase the value...
Persistent link: https://www.econbiz.de/10013113790
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The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups : Are Such Disclosures Incrementally Informative?
Clarkson, Peter - 2014
This study examines the impact of voluntary environmental disclosure on the cost of equity capital and firm value, and on the public perception about a firm's environmental performance. A salient feature of the study is that our analysis controls for corporate environmental performance using...
Persistent link: https://www.econbiz.de/10013069193
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Informational Content and Assurance of Textual Disclosures : Evidence on Integrated Reporting
Caglio, Ariela - 2019
This paper examines the economic benefits associated with textual attributes and the external assurance of integrated reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG) information in a single report. We investigate...
Persistent link: https://www.econbiz.de/10012860333
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Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy : Views from the UK
Dedman, Elisabeth - 2013
This paper considers the impact of UK practices with respect to the measurement and disclosure of intangible assets, focusing on RD activities. We first update prior UK work relating RD activities to market prices. Second, given the clearly identified role of disclosure outside of the financial...
Persistent link: https://www.econbiz.de/10013095783
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Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis; Laux, Christian; Leuz, Christian - In: Journal of financial economics 141 (2021) 3, pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195
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Meta-synthesis of fair value accounting effects
Uzma, Shigufta Hena - In: International journal of critical accounting : IJCA 9 (2017) 2, pp. 119-139
Persistent link: https://www.econbiz.de/10011806216