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Critical Accounting Policy Disclosures
Levine, Carolyn B.; Smith, Michael J. - 2008
To increase investor awareness of the sensitivity of financial statements to the methods, assumptions, and estimates underlying their preparation, the Securities and Exchange Commission proposed that firms include disclosures about critical accounting policies in their 10-Ks. Using a large...
Persistent link: https://www.econbiz.de/10014056122
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Voluntary Accounting Disclosures by U.S.-Listed Asian Companies
Kumar, Gaurav - 2007
The current study examines the voluntary disclosures (provided in the U.S.) by U.S.-listed Asian companies. Our findings indicate that significantly fewer [greater] voluntary disclosures are provided by U.S.-listed Asian companies from countries which have a strict [less strict] mandatory...
Persistent link: https://www.econbiz.de/10012728767
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Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry
Bhat, Gauri - 2013
fair value gains and losses (FVGL) for US commercial bank holding companies (banks). I find that banks with strong …
Persistent link: https://www.econbiz.de/10014048368
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Predicting Credit Losses : Loan Fair Values versus Historical Costs
Cantrell, Brett Wooten - 2018
Standard setters and many investors argue that loan fair values provide more useful information about credit losses … values to predict credit losses relative to the ability of net historical costs currently recognized under U.S. GAAP. Our … analysis is important because credit losses in the banking sector can have severe and widespread economic effects, as the …
Persistent link: https://www.econbiz.de/10012940473
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Evidence on differences between Recognition and Disclosure : A Comparison of Inputs to Estimate Fair Values of Employee Stock Options
Choudhary, Preeti - 2012
I investigate reliability differences across recognition and disclosure regimes to shed light on differing incentives and reporting of employee stock option (ESO) fair values. I compare ESO fair values based on firm-reported inputs with ESO fair values based on benchmark inputs, estimated...
Persistent link: https://www.econbiz.de/10014054526
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Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
Kinney, Jr., William R. - 2014
We use incremental and joint implementation of multiple SOX-based control effectiveness disclosure and audit mandates to assess relative performance of alternatives for small U.S. public companies. Using data from several low and high effort management disclosure and audit regimes implemented...
Persistent link: https://www.econbiz.de/10013070403
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The Effect of Bad News on SAB 74 Disclosure Compliance
Alexander, Raquel Meyer - 2010
SEC Staff Accounting Bulletin No. 74 (SAB 74, U.S. SEC 1987) requires registrants to provide information about the predicted financial statement effect of an enacted but not yet adopted accounting standard. The objectives of SAB 74 disclosures are to inform users the registrant will be required...
Persistent link: https://www.econbiz.de/10013152918
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Intangible Assets and Creative Impairment - an Analysis of Current Disclosure Practices by Top Australian Firms
Finch, Nigel - 2007
This paper examines the disclosure of intangible assets by 'high user' industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten large industrial firms with combined intangible assets of $37,758 million as at 2006, the paper...
Persistent link: https://www.econbiz.de/10012731470
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Cost of Capital and Liquidity of Foreign Private Issuers Exempted from Filing with the SEC : Disclosure Effect or Earnings Quality Effect?
Gotti, Giorgio - 2010
Prior theoretical research generally predicts a negative association between disclosure quality and cost of capital and a positive association between disclosure quality and liquidity. In this study, we examine the effect on cost of capital and liquidity of a reporting exemption for foreign...
Persistent link: https://www.econbiz.de/10013144259
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Developing an International Assurance Standard on Carbon Emissions Disclosures
Simnett, Roger; Nugent, Michael; Huggins, Anna - 2013
Governments, organizations and individuals around the world are paying increasing attention to climate change and carbon emissions. This paper argues that a new international assurance standard on carbon emissions disclosures is an appropriate response by the auditing and assurance profession to...
Persistent link: https://www.econbiz.de/10014214845