Search Results - subject:"timely loss recognition"

Manager sentiment and conditional conservatism

Collins, Daniel W.; Nguyen, Nhat Q.; Tri Tri Nguyen - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2336-2370

Persistent link: https://www.econbiz.de/10015127455

The effects of international financial reporting standards on financial reporting quality

Salah, Wafaa; Abdel-Salam, Abdallah - In: Athens journal of business & economics : AJBE 5 (2019) 3, pp. 221-242

Persistent link: https://www.econbiz.de/10012031439

An examination of the relative abilities of earnings and cash flows to explain returns and market values

Hribar, Paul; Melessa, Sam; Mergenthaler, Rick; Small, … - 2018

rates than cash flows is accounting conservatism or timely loss recognition …

Persistent link: https://www.econbiz.de/10011897891

Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 732-747

investigate how the timely loss recognition and the value relevance changed in Romania after their implementation. The present … research looks both at timely loss recognition and at value relevance for Romanian entities that are listed on the Bucharest … analysis. The results provide evidence that there seems to be more timely loss recognition and more value relevance for …

Persistent link: https://www.econbiz.de/10015195823

Timely loss recognition and termination of unprofitable projects

Srivastava, Anup; Sunder, Shyam V.; Tse, Senyo - In: China Journal of Accounting Research 8 (2015) 3, pp. 147-167

suggest that timely loss recognition in accounting earnings enables lenders, shareholders, and boards of directors to identify …. However, this conjecture has not been tested empirically. Consistent with this notion, we find that timely loss recognition …

Persistent link: https://www.econbiz.de/10011937008

Timely loss recognition and the value relevance of the Romanian listed companies considering the IFRS approach

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 732-747

Persistent link: https://www.econbiz.de/10011516425

Timely loss recognition and termination of unprofitable projects

Srivastava, Anup; Sunder, Shyam V.; Tse, Senyo - In: China journal of accounting research : CJAR 8 (2015) 3, pp. 147-167

Persistent link: https://www.econbiz.de/10011844455

Does the introduction of IFRS change the timeless of loss recognition? Evidence from German firms

Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...

Persistent link: https://www.econbiz.de/10010289303

Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms

Brauer, Sebastian; Leuschner, Carl-Friedrich; … - Institut für Empirische Wirtschaftsforschung, … - 2011

Persistent link: https://www.econbiz.de/10009318133

A note on the time series measure of conservatism

Brauer, Sebastian; Westermann, Frank - 2010

Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in earnings, including an interaction term for negative changes (see Basu [1997] or Ball et al. [2009] for a recent overview). In this note we propose an alternative, but closely...

Persistent link: https://www.econbiz.de/10010266098