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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

Essays on the usefulness of non-GAAP earnings

Thielemann, Felix - 2019

Die freiwillige Publizität sogenannter Alternativer Performance Kennzahlen (APKs) wird fortlaufend kontrovers diskutiert. Gegenstand der Diskussion ist der mögliche Missbrauch von APKs aufgrund der Tatsache, dass diese relativ zu den nach gängigen Rechnungslegungsvorschriften (GAAP) fest...

Persistent link: https://www.econbiz.de/10012193516

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

Improving business reporting - a customer focus : meeting the information needs of investors and creditors ; comprehensive report of the Special Committee on Financial Reporting, A...

2006

Persistent link: https://www.econbiz.de/10003402905

Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?

Frey, Lisa; Engelhard, Lisa - 2017

In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the following four income tax notes and survey the area of research literature dealing with the information content provided by U.S. GAAP: (1) unrecognized tax benefits, (2) valuation...

Persistent link: https://www.econbiz.de/10011849270

Pro forma compensation : useful insight or window dressing?

Larcker, David F.; Tayan, Brian; Xiao, Youfei - 2015

In recent years, companies have begun to voluntarily disclose alternative measures of CEO compensation. These figures differ — sometimes significantly — from those reported in the summary compensation tables of the annual proxy. The motivation to report this information, however, is not...

Persistent link: https://www.econbiz.de/10011862295