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Disclosure of Financial Statements : A Study on Mobile Telecommunication Companies in Bangladesh
Neogy, Dr - 2018
Accounting information produced by AIS through preparing the different financial statements of the selected mobile telecommunication companies is used to meet the needs of interested stakeholders for taking effective decision to serve the different purpose. The selected mobile telecommunication...
Persistent link: https://www.econbiz.de/10012936423
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Examination of Financial Reporting Quality and Informativeness from the Perspective of Accounting Restatement : Evidence of Mongolian Stock Exchange Listed Companies
Bolortsogoo, Ninjin - 2018
The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as restating the previously published financial reports and providing poor disclosure about the restatement. The study used cumulative abnormal return to analyze the market response...
Persistent link: https://www.econbiz.de/10012921302
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Financial reporting material misstatements, earnings conservatism and managerial replacement decisions
Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21
Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...
Persistent link: https://www.econbiz.de/10012603984
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Impact of XBRL on Adopters’ Financial Reporting Quality and Cost of Capital
Hsieh, Tien‐Shih - 2013
This study investigates whether corporate governance quality affects differences in financial reporting quality and cost of capital of public companies associated with adoption of XBRL in the Voluntary Filing Program (VFP) launched by the Securities and Exchange Commission (SEC) in March 2005....
Persistent link: https://www.econbiz.de/10013077009
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The quality of financial reporting in China : an examination from an accounting restatement perspective
Wang, Xia; Wu, Min - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 167-196
This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous...
Persistent link: https://www.econbiz.de/10011823764
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MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk : Evidence from Restatements
Szerwo, Brandon - 2020
In this study, I examine whether management discloses areas with higher financial reporting risk as critical accounting policies (CAPs) and how investors react to restatements of areas previously disclosed as CAPs. Through CAPs, management annually discloses the accounting policies that it views...
Persistent link: https://www.econbiz.de/10014361873
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Financial Reporting and Disclosure Practices in China
Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - 2023
We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U.S. firms (i.e., Graham, Harvey, and Rajgopal, 2005; Dichev, Graham, Harvey, and Rajgopal, 2013). Comparing earnings features, motives to manage and smooth earnings, and voluntary...
Persistent link: https://www.econbiz.de/10014351133
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Empirically Investigating Saudi Arabian Accountants’ Readiness to Implement IAS 2
Al-Mousa, Muna; Al-Adeem, Khalid Rasheed - 2022
International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for … Inventories, an indicator for accountants’ understanding of IFRS requirements. To do so, we conduct an online questionnaire survey …, which reveals that 52.27% accountants may not be ready for IFRS implementation. The lack of knowledge about certain IAS 2 …
Persistent link: https://www.econbiz.de/10013405763
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The Usefulness of Corporate Financial Reports : Evidence from the United Arab Emirates
Alzarouni, Abdulkareem - 2012
The purpose of this paper is to examine the usefulness of financial reports to users in the United Arab Emirates (UAE). It is an attempt to find out whether current practices satisfy users' needs of information and the extent to which these needs have been satisfied by the current disclosure...
Persistent link: https://www.econbiz.de/10013113796
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Conceptual Issues in Financial Reporting
Biondi, Yuri - 2013
Standard setters have sought a conceptual framework to guide development of a consistent set of accounting standards. However, the framework has two key weaknesses. First, it is very broad, lacks a measurement framework, and can be used ex post to justify a wide range of actual accounting...
Persistent link: https://www.econbiz.de/10013092886