classification scheme that assigns loss firm-years into three categories based on whether management appears to have recognized a …

category supports our classification. Additional analysis using alternative classifications based on bad/good news and … pessimistic/optimistic forecasts reveals that our proposed classification of MEFs works better in defining expectations management …

. Drawing from the social sciences, of which accounting is a part, I propose a classification scheme to address this problem ….e. strategy should be compared with strategy, method with method and paradigm with paradigm. In essence, a classification scheme …

The earliest paper on international classification of accounting systems is one hundred years old. For about 15 years … classification based on the accounting policy choices made by the largest listed companies of eight countries in 2008/9. All the … companies were using the same reporting rules, International Financial Reporting Standards (IFRS). This classification by IFRS …

assets provides incremental information about the persistence of accounting losses. We introduce a classification scheme that …