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Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France
DING, Yuan; JEANJEAN, Thomas; STOLOWY, Hervé - HEC Paris (École des Hautes Études Commerciales) - 2005
also commercial (company size and the internationalization of sales). …
Persistent link: https://www.econbiz.de/10005011638
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Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
Bobek, Michal - In: Český finanční a účetní časopis 2012 (2012) 2, pp. 66-92
/IFRS. The second part of the article is an empirical study which presents results of disclosure of provisions in Czech Republic …Provisions are accounting items which depends on the estimations. Due to the estimations, the amount of provisions … according to the IAS/IFRS. The article presents the results of research of disclosure and mistakes in disclosure and meditates …
Persistent link: https://www.econbiz.de/10011194902
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Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance
Chen, Shuping; Matsumoto, Dawn; Rajgopal, Shiva - In: Journal of Accounting and Economics 51 (2011) 1, pp. 134-150
performance, more uncertain operating environments, and fewer informed investors. Announcers commit to non-disclosure because they …
Persistent link: https://www.econbiz.de/10011043077
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The impact of intellectual capital disclosure on cost of equity capital : a case of French firms
Boujelbene, Mohamed Ali; Affes, Habib - In: Journal of economics, finance & administrative science 18 (2013) 34, pp. 45-53
The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of … disclosure with its two components (human capital, structural) and the cost of equity. However, the negative impact of the … relational capital disclosure is not validated. The results in this paper are of considerable importance to both policy makers …
Persistent link: https://www.econbiz.de/10011872239
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Provisions in Metallurgical Industry and Financial Crisis
Bobek, Michal - In: European Financial and Accounting Journal 8 (2013) 2, pp. 61-79
The article studies the provisions in the metallurgical industry – the number of financial statements disclosing … provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions … disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this …
Persistent link: https://www.econbiz.de/10010512921
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Provisions in metallurgical industry and financial crisis
Bobek, Michal - In: European financial and accounting journal : EFAJ 8 (2013) 2, pp. 61-79
The article studies the provisions in the metallurgical industry - the number of financial statements disclosing … provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions … disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this …
Persistent link: https://www.econbiz.de/10011460294
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Did the SEC impact banks' loan loss reserve policies and their informativeness?
Beck, Paul J.; Narayanamoorthy, Ganapathi S. - In: Journal of Accounting and Economics 56 (2013) 2, pp. 42-65
During the late 1990s, the SEC alleged that banks were overstating loan loss allowances to establish cookie jar reserves. Their intervention in bank accounting culminated in 2001 with new guidance (SAB 102) designed to improve financial reporting quality. We show that banks' allowance estimation...
Persistent link: https://www.econbiz.de/10010729558
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Provisions – Automatic Ensuring Sufficient Cash or Not
Černý, Václav - In: Český finanční a účetní časopis 2008 (2008) 3, pp. 81-85
The article is specialized on provisions and try to settle question if creation of provisions leads automatically to … comes through, that by selected provisions is this sequence ensured. …
Persistent link: https://www.econbiz.de/10011194639
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Negative Impact of Tax Deductable Provisions for Repair of Long-term Tangible Assets on True and Fair View of the Financial Statements
Zelenková, Marie - In: Český finanční a účetní časopis 2010 (2010) 1, pp. 59-67
In the Czech Republic it is allowed to create a provision for the repair of the long-term tangible assets. In consequence of this creation the supposed expenses for the repair of the long-term tangible assets will reflect in the decrease of the net income before the repair is executed. The...
Persistent link: https://www.econbiz.de/10011194991
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Provisions in Metallurgical Industry and Financial Crisis
BOBEK, Michal - In: European Financial and Accounting Journal 2013 (2013) 2
The article studies the provisions in the metallurgical industry – the number of financial statements disclosing … provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions … disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this …
Persistent link: https://www.econbiz.de/10011195315