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Cash Flow Restatements : Stock Market Reaction to Overstated versus Understated Restatements

Alfonso, Elio - 2019

The Securities and Exchange Commission has become increasingly concerned with the rising number of restatements to statements of cash flows (SCFs). Regulators and practitioners are generally more focused on the overstatement of operating cash flows, while the understatement of operating cash...

Persistent link: https://www.econbiz.de/10012860924

Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

Evers, Maria - 2014

The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...

Persistent link: https://www.econbiz.de/10013049628

Examination of Financial Reporting Quality and Informativeness from the Perspective of Accounting Restatement : Evidence of Mongolian Stock Exchange Listed Companies

Bolortsogoo, Ninjin - 2018

The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as restating the previously published financial reports and providing poor disclosure about the restatement. The study used cumulative abnormal return to analyze the market response...

Persistent link: https://www.econbiz.de/10012921302

The EU Issuers’ Accounting Disclosure Regime and Investors’ Information Needs. The Essential Role of Narrative Reporting

Strampelli, Giovanni - 2018

ever increasing complexity, IAS/IFRS are not suitable to meet investors' needs and can lead to an information overload, to …

Persistent link: https://www.econbiz.de/10012933477

To Improve Financial Reporting, We Need to Disclose More Relevant Information

Mankin, Jeffrey A. - 2018

States, the rest of the world uses international financial reporting standards (IFRS). Both systems require both financial … IFRS is for companies to calculate earnings per share (EPS). This is an important financial ratio, but it is not the only … GAAP and in IFRS. In this paper, we recommend additional financial disclosures including a recommended set of financial …

Persistent link: https://www.econbiz.de/10012933801

Disclosure of non-current tangible assets information in private sector entities financial statements : the case of Lithuania

Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta; … - In: Economies : open access journal 9 (2021) 2, pp. 1-64

The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of these enterprises that have an impact on the AID quality....

Persistent link: https://www.econbiz.de/10012548179

Financial reporting material misstatements, earnings conservatism and managerial replacement decisions

Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21

Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...

Persistent link: https://www.econbiz.de/10012603984

Do Note Disclosures Influence Value-Relevance More When Managers Lose Financial Statement Placement Discretion? Evidence From ASU 2011–05

Cedergren, Matthew C.; Chen, Changling; Chen, Kai; … - 2021

We examine whether financial statement note disclosures play an enhanced role in value relevance when managers lose the ability to convey information via financial statement placement discretion. Specifically, we consider the setting of ASU 2011-05, which removed the option for firms to report...

Persistent link: https://www.econbiz.de/10013250640

Tone of language, financial disclosure, and earnings management : a textual analysis of form 20-F

Li, Shuangyan; Wang, Guangrui; Luo, Yongli - In: Financial innovation : FIN 8 (2022), pp. 1-24

This study investigates the relationship between the tone of financial disclosures and managers' earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S. during 2002-2014. The results show that the proportion of positive, uncertain, or modal words used in...

Persistent link: https://www.econbiz.de/10013272664

Financial Statement Complexity and Meeting Analysts’ Expectations

Filzen, Joshua - 2015

We examine whether firms with greater financial statement complexity are more likely to meet or beat analysts' earnings expectations. We proxy for financial statement complexity using the firm's industry and year adjusted accounting policy disclosure length. Firms with more complex financial...

Persistent link: https://www.econbiz.de/10013033851