. The pattern of financial reporting varies in the different countries or regions following different pattern of accounting …, the necessity of standardization was felt worldwide. For standardization and harmonization of accounting and financial … reporting, International Accounting Standard Committee (IASC) has developed a number of 'International Accounting Standards …

accounting measures: ROE, ROA and NIM. Post-M&A performance for a 3-year period is compared with the aggregate ratios from all … Romanian banks. The findings are mixed. On one hand, bank M&A in Romania does not result in improved ROE or ROA in the post M …

The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a …

these innovations pose for accounting standard setters and regulators. We focus on asset securitizations and the … difficulties in accounting for such transactions, in particular their option-like features, and discuss how such option …

This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit … among the Iranian bank loan officers, and accounting knowledge was found to significantly mitigate the extent of the gap … and responses of 111 bank officers were analysed. The results show the existence of a fairly large audit expectation gap …

Using quarterly data on FAS 157 fair value disclosures for US bank holding companies from 2008 to 2013, we test whether … standards. These standards offer management significant discretion for measuring fair values, potentially reducing bank … transparency and affecting market perceptions about bank risk. We find limited evidence that capital ratios are lower at …

Using quarterly data on FAS 157 fair value disclosures for US bank holding companies from 2008 to 2013, we test whether … standards. These standards offer management significant discretion for measuring fair values, potentially reducing bank … transparency and affecting market perceptions about bank risk. We find limited evidence that capital ratios are lower at …

another branch of the same bank. We show the effect depends directly on the relative balance between the hard accounting …We examine the impact on a firm when it is exogenously forced to switch its bank relationship from one branch to … information provided to the bank by the firm, as part of the bank's internal credit rating system and the provision of soft …

that the accounting treatment of SBC schemes, following the mandatory adoption of IFRS2/FAS123R, has a statistically … manipulative accounting treatment, a potentially interesting issue for related accounting research and accounting standard setters …

reporting regulation reduces firms' reliance on concentrated and local bank relationships and increases banks' reliance on firms …