Wer Finanzberichte von Unternehmen auswerten möchte, muss sich vorab einigen Grundsatzfragen stellen. Sind die Jahres- oder die Konzernabschlüsse die richtige Datenbasis? Liefern HGB- oder IFRS-Abschlüsse relevante und glaubwürdige Daten? Sind diese vergleichbar oder kann man sie...

This study examines the impact of cross-firm financial statement comparability on theregulatory oversight of financial reporting quality. Consistent with the notion that cross-firmcomparable accounting systems enhance the regulators' ability to evaluate financial reportingquality, we find that...

Based on behavioral economic and psychological theories, we predict that firms with financial statements that are more dissimilar from their industry peers' or their own past are more likely to draw scrutiny from the SEC. To test this prediction, we first construct measures of financial...

The occurrence of accounting manipulation and creative accounting practices have consequently reduced the value of accounting numbers in the form of decreased earnings quality. Analysts use these reported earnings to make appropriate predictions and as such the underlining principles of the...

This study investigates comparability of firms' financial statement structure, i.e. similarity of lineitems, and its effects on accounting information users. Prior research demonstrates a relationship between accounting-function comparability (i.e., earnings comparability) and analysts' forecast...

This paper discusses and analyses Netflix's financial performance over the past 4 years between 2016 and 2019, with the use of financial ratios. Netflix is well known to many as a major streaming platform and the company that changed traditional DVD players as the main source for movies and TV...

Google LLC is an American multinational technology firm that began its business as a search engine company. The firm has managed to expand its revenue avenues by adding other revenue streams such as hardware production (phones) software development (Android for phones), cloud computing, and many...

Financial statements can say a lot about a company's financial health and earning potential. These statements are analyzed and reviewed for decision making purposes, this process is known as financial analysis. Financial analysis help the stakeholders to assess the financial performance of an...