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Goodwill Accounting in the United Kingdom : The Effect of International Financial Reporting Standards
Qasim, Amer - 2013
treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the UK accounting …
Persistent link: https://www.econbiz.de/10013090012
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Impact of Economic Policy Uncertainty on Disclosure and Pricing of Earnings News
Asthana, Sharad - 2020
In this paper, we examine the effect of economic policy uncertainty on reactions of capital market participants and the actions of corporate managers. In particular, we investigate two issues: 1) whether the economic policy uncertainty has a short-term and long-term impact on the interpretation...
Persistent link: https://www.econbiz.de/10012838311
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The Moderating Effect of Internal Control on Performance of Cross-Border M&A under the Uncertainty of Economic Policy : Evidence from China
Huang, Xiao-Lin - 2020
Purpose – The purpose of this paper is to investigate the relationship between internal control, economic policy uncertainty, and performance of cross-border merger and acquisition (M&A) based on the panel data of Chinese listed firms. The authors expected that internal control has a positive...
Persistent link: https://www.econbiz.de/10012841991
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Alvin R. Jennings : Managing Partner, Policy-Maker and Institute President
Persson, Martin Emanuel - 2019
Alvin R. Jennings (1905-1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American...
Persistent link: https://www.econbiz.de/10012904812
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Influences of economic policy uncertainty on corporate social responsibility information disclosure
Wang, Jieqiong; Zhang, Xiao; Dai, Mingjie - In: Amfiteatru economic : an economic and business research … 23 (2021) 58, pp. 843-862
Under the general background of negative impacts brought by economic policy uncertainty (EPU), companies have been motivated to foster a good and healthy company image, arouse high attention from investors, and mitigate crises by initiatively releasing their social responsibility report. To...
Persistent link: https://www.econbiz.de/10012939677
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Does Economic Policy Uncertainty Matter for Financial Reporting Quality? Evidence from the United States
Bermpei, Theodora - 2019
We examine the effect of economic policy uncertainty (EPU) on the financial reporting quality of US firms over 1999 …-2015. Using accruals-based earnings management as a proxy for financial reporting quality and the index of Baker et al. (2016) as … company when EPU is high. These findings suggest that investors and regulators should be wary of firms' financial reporting …
Persistent link: https://www.econbiz.de/10012866198
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Economic Policy Uncertainty : Are There Regional and Country Correlation?
Ozili, Peterson K - 2021
This study examines the correlation of economic policy uncertainty (EPU) across countries and regions. Using correlation analysis, the findings reveal that some countries have a positive EPU correlation while other countries have a negative EPU correlation. The economic policy uncertainty index...
Persistent link: https://www.econbiz.de/10013241091
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Financial Reporting under Economic Policy Uncertainty
Ozili, Peterson K - 2021
In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers … to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy … uncertainty and financial reporting in terms of earnings management and fair value accounting. It argues that high economic policy …
Persistent link: https://www.econbiz.de/10013251824
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Economic Policy Uncertainty and Stock Liquidity : The Mitigating Effect of Information Disclosure
Wang, Fengrong; Mbanyele, William; Muchenje, Linda - 2021
We examine the relationship between economic policy uncertainty, information disclosure and stock liquidity using a large sample of Chinese firms. We first establish that economic policy uncertainty leads to declining stock liquidity. Next, we provide evidence that managers respond to...
Persistent link: https://www.econbiz.de/10013324341
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Jahreswirtschaftsbericht ... der Bundesregierung
Deutschland / Bundesregierung - Berlin : Bundestag - Nachgewiesen 1991 -
Persistent link: https://www.econbiz.de/10000503776