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Disclosure Quality under Integrated Reporting : A Value Relevance Approach

Cortesi, Alessandro - 2019

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …

Persistent link: https://www.econbiz.de/10012901439

Integrated Reporting, Disclosure Processing Costs Frictions and Capital Market Effects

Ng, Anthony C. - 2020

Barth et al. (2017) (BCCV) show that firms with higher levels of compliance with Integrated Reporting (<IR>) principles …

Persistent link: https://www.econbiz.de/10012826021

The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities

Doukakis, Leonidas C. - 2014

This study examines the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on both … accrual-based and real earnings management. While prior literature has mainly examined the effects of IFRS adoption on accrual …-based earnings management, no study to date has focused on the impact of IFRS adoption on real earnings management. Using a sample of …

Persistent link: https://www.econbiz.de/10013062501

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

Analysts’ GAAP Earnings Forecasts and Their Implications for Accounting Research

Bradshaw, Mark - 2018

We examine analysts' GAAP earnings forecasts and illustrate their usefulness in two prominent research settings. First, we find that the availability of GAAP forecasts has increased dramatically since 2003, and they are now available for most I/B/E/S-covered firms. Next, we utilize GAAP...

Persistent link: https://www.econbiz.de/10012937955

Manipulating the Narrative : Managerial Discretion in the Emphasis of GAAP Metrics in Earnings Announcement Press Releases

Bentley, Jeremiah W. - 2019

-GAAP reporting to the nature of the discussion of GAAP metrics in the narrative portion of earnings announcements. Our results also …

Persistent link: https://www.econbiz.de/10012858321

Conditional Persistence of Earnings Components and Accounting Anomalies

Amir, Eli - 2015

We suggest that the failure of investors to distinguish between an earnings component's autocorrelation coefficient (unconditional persistence) and the marginal contribution of that component's persistence to the persistence of earnings (conditional persistence) provides a partial explanation to...

Persistent link: https://www.econbiz.de/10013018037

Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality

Chen, Han-Chung; Lee, Yen-Jung; Lo, Sheng-Yi; Yu, Yong - 2021

We examine how the qualitative characteristics of a non-GAAP earnings disclosure reveal the quality of the non-GAAP performance metric itself. We measure the qualitative aspects of the non-GAAP disclosure using an index of 12 hand-coded characteristics and presentation choices that provide...

Persistent link: https://www.econbiz.de/10013241025

IFRS Adoption Among Private Companies : Impact on Earnings Quality

Cameran, Mara - 2015

reporting quality between IFRS adopters and a matched sample of companies still using local (Italian) GAAP. This should be of … results show that IFRS adoption did not improve reporting quality among private companies but, on the contrary, decreased it …. As companies can exploit the level of flexibility embedded in IFRS to pursue their own reporting interests (Kvaal & Nobes …

Persistent link: https://www.econbiz.de/10013033780

Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards

Eisenschmidt, Karsten - 2017

development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent …

Persistent link: https://www.econbiz.de/10012973424