Similar Search Results

Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord

Lim, Chu Yeong; Yong, Kevin Ow - In: China Journal of Accounting Research 10 (2017) 1, pp. 9-32

We examine the effects of the revised Basel II rules on bank managers' discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce...

Persistent link: https://www.econbiz.de/10011937029

Finanzkrise: die Rolle der Rechnungslegung

Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95

Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...

Persistent link: https://www.econbiz.de/10010377867

Disclosures on control over financial reporting: The reporting practice of banks listed on the Warsaw Stock Exchange

Gad, Jacek - In: e-Finanse: Financial Internet Quarterly 11 (2015) 1, pp. 1-10

The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk...

Persistent link: https://www.econbiz.de/10011551441

Transitioning to accrual accounting in the public sector

Minovski, Zoran; Hughes, Jesse; Kocevski, Aleksandar - In: Journal of Contemporary Economic and Business Issues 3 (2016) 2, pp. 75-88

Public sector entities' aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication, in...

Persistent link: https://www.econbiz.de/10011984738

Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

Georgakopoulos, Georgios - In: SPOUDAI - Journal of Economics and Business 68 (2018) 2/3, pp. 3-38

The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the social and environmental accounting processes observed in an earlier empirical study on Scottish salmon farming. Social and environmental accounting and accountability processes in...

Persistent link: https://www.econbiz.de/10011994286

The effect of R&D expenses on earnings and market value

Pazarzi, Georgia; Sorros, John - In: SPOUDAI - Journal of Economics and Business 68 (2018) 2/3, pp. 39-47

The aim of this paper is to examine the effect that Research and Development (R&D) expenditures have on a company's market value and earnings. Prior literature shows that R&D expenses have a positive impact on a firm's market performance, as well as a positive impact on a firm's earnings. The...

Persistent link: https://www.econbiz.de/10011994287

Role of social relations of outside directors with CEO in earnings management

Shaique, Muhammad; Guo, Fei; Shaikh, Ruqia; Khan, Shahbaz; … - In: International Journal of Financial Studies 5 (2017) 4, pp. 1-14

The purpose of this study is to examine the impact of social relations among the board members on earnings management in Pakistani listed companies. Specifically, we have analyzed the social networks between CEO and outside board members. The modified Jones model has been used in this study to...

Persistent link: https://www.econbiz.de/10011996137

Systemes Comptables Dans Le Contexte De La Mondialisation

Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397

La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...

Persistent link: https://www.econbiz.de/10012017086

A conceptual model of the relationship between personal values and personal tax culture regarding the perception of tax system fairness

Vehovar, Aleksandra; Mumel, Damijan; Hauptman, Lidija - In: Naše gospodarstvo / Our Economy 64 (2018) 1, pp. 41-47

The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system's fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion,...

Persistent link: https://www.econbiz.de/10012117599

The effect of fair disclosure regulation on timeliness and informativeness of earnings announcements

Park, Yeonhee; Song, Inman; Yang, Dong-Hoon; Hossain, Mahmud - In: China Journal of Accounting Research 6 (2013) 1, pp. 35-49

This paper examines the effect of Korea's fair disclosure regulation on the timeliness and informativeness of earnings … announcements. The present regulation for Korean listed firms requires that if a company's sales revenue, operating income (or loss … completed, thereby potentially invalidating the effectiveness of the regulation. In addition, we find that preliminary financial …

Persistent link: https://www.econbiz.de/10011936949

1
2
3
4
5
6
7
8
9
10
Next
Last