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Auditor Independence and Analysts’ Forecast Characteristics : Proof of Impairment of Goodwill

Ouattara, Alassane - 2019

specific case of goodwill impairment testing. Using a sample of 1,247 firm-year observations representing 177 firms listed on …' forecast revisions for firms that do not book goodwill impairment and exhibit lower operating performance. Secondly, we found … lower operating performance and those who do not book goodwill impairment testing (hereafter non-impairer firms). Our …

Persistent link: https://www.econbiz.de/10012863087

The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Dutillieux, Wouter - 2016

In most European countries, U.S.-owned subsidiaries are required by law to file separate entity financial statements in local GAAP. We use this unique institutional setting to examine whether the Sarbanes-Oxley Act of 2002 (SOX) had a flow-through effect on the earnings quality of local GAAP...

Persistent link: https://www.econbiz.de/10012989780

Earnings Quality, Accruals and Subjective Goodwill Accounting

Katsuo, Yuko - 2008

, the conversion process of subjective goodwill, which is related to the allocation problem in accounting income and its … subjective goodwill, and by highlighting the portion of the allocation error that reflects managerial discretion …

Persistent link: https://www.econbiz.de/10012771083

Earnings Management, Chapter 11 Emergence and Firm Value

Fisher, Timothy C. G. - 2017

We study the impact of earnings management prior to bankruptcy filing on the passage of firms through Chapter 11. Using data on 261 U.S. public firms, we construct three measures of earnings management, two of which are accounting (accrual) manipulation measures (discretionary accruals and...

Persistent link: https://www.econbiz.de/10012969167

Goodwill Impairment Charges and Analyst Forecast Properties

Chen, Lucy Huajing - 2016

We examine the association between goodwill impairment charges and analysts' forecast accuracy and dispersion. We … compare firm-quarters that report periodic goodwill impairment charges during 2003-2007, and two control samples (matched on … forms of monitoring, auditor industry specialization and institutional ownership, reduce the adverse effect of goodwill …

Persistent link: https://www.econbiz.de/10013005929

The Hicks' concept of income and its relevancy for accounting purposes

Procházka, David - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 37-60

The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilization, this concept still finds its place in the area of managerial accounting and capital...

Persistent link: https://www.econbiz.de/10011459425

A Guide to Earnings Quality

Dichev, Ilia D. - 2013

This teaching guide is based on a comprehensive survey as well as in-depth interviews of Chief Financial Officers (CFOs). We ask the CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation. CFOs believe that...

Persistent link: https://www.econbiz.de/10013073661

Earnings Quality

Nissim, Doron - 2021

This monograph provides a thorough review of earnings quality issues and analysis. Its primary objectives are to help gain a deep understanding of earnings quality and facilitate the development of comprehensive, granular, and contextual earnings quality indicators and analyses. While there are...

Persistent link: https://www.econbiz.de/10013234184

The Misrepresentation of Earnings

Dichev, Ilia D. - 2015

We ask nearly 400 CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation. CFOs believe that the hallmarks of earnings quality are sustainability, absence of one-time items, and backing by actual cash flows....

Persistent link: https://www.econbiz.de/10013034441

Financial Reporting Credibility after SOX : Evidence from Earnings Restatements

Hirschey, Mark - 2010

Motivated by regulatory assertions that the purpose of SOX was to restore investor confidence in the securities markets, we examine changes in the stock market reaction to earnings restatements following the implementation of SOX in order to evaluate whether the Act's reforms have had a...

Persistent link: https://www.econbiz.de/10013139644

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