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Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …

Persistent link: https://www.econbiz.de/10010250808

Private company finance and financial reporting

Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017

reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family … differential demand for and supply of financial reporting …

Persistent link: https://www.econbiz.de/10011646298

Private company finance and financial reporting

Hope, Ole-Kristian; Yvas, Dushyantkumar - 2017

reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family … differential demand for and supply of financial reporting …

Persistent link: https://www.econbiz.de/10011646418

Verification pocedures and financial reporting quality : the positive effects of negative assurance reviews

Badertscher, Brad A.; Kim, Jaewoon; Kinney, William; … - 2018

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based … examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …

Persistent link: https://www.econbiz.de/10011800523

Sprawozdawczość finansowa w systemie wymiany informacji i bezpieczeństwa obrotu gospodarczego

Żukowska, Helena (ed.); Zuba-Ciszewska, Maria (ed.); … - Katolicki Uniwersytet Lubelski Jana Pawła II / … - 2016

Persistent link: https://www.econbiz.de/10011628460

Intended and unintended consequences of mandatory IFRS adoption : a review of extant evidence and suggestions for future research

Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our …

Persistent link: https://www.econbiz.de/10009487334

Comparability effects of mandatory IFRS adoption

Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008

; accounting harmonization ; financial accounting compliance ; reporting incentives …

Persistent link: https://www.econbiz.de/10009487339

Political connections,SEC enforcement and accounting quality

Correia, Maria M. - 2009

In this study, I examine whether firms and executives with long-term political connections through contributions and lobbying incur lower costs from the enforcement actions by the Securities and Exchange Commission (SEC). I find that politically connected firms on average are less likely to be...

Persistent link: https://www.econbiz.de/10009506974

Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB : eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen

Rohleder, Stephan; Rogler, Silvia - 2012

Mit dem Bilanzrechtsmodernisierungsgesetz (BilMoG) hat der deutsche Gesetzgeber eine weitreichende Änderung des deutschen Handelsrechts vorgenommen. Zielsetzung ist die Stärkung der Informationsfunktion des handelsrechtlichen Jahresabschlusses. Um dieses Ziel zu erreichen, ist nunmehr die...

Persistent link: https://www.econbiz.de/10009671330

Auditor lobbying on accounting standards

Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2014 - This draft: December 22, 2014

We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus on the influence of auditors' lobbying incentives arising from two basic factors: managing expected litigation...

Persistent link: https://www.econbiz.de/10010484998