Search Results - subject:"timely loss recognition"

Effects of declining bank health on borrowers' earnings quality : evidence from the European sovereign debt crisis

Kiy, Florian; Zick, Theresa - In: Journal of business economics : JBE 90 (2020) 4, pp. 615-673

Persistent link: https://www.econbiz.de/10012226906

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

Managerial risk incentives and accounting conservatism

Hu, Chengru; Jiang, Wei - In: Review of quantitative finance and accounting 52 (2019) 3, pp. 781-813

Persistent link: https://www.econbiz.de/10012171729

Abnormal fees and timely loss recognition : a long-term perspective

Amir, Eli; Guan, Yanling; Livne, Gilad - In: Auditing : a journal of practice & theory 38 (2019) 3, pp. 1-22

Persistent link: https://www.econbiz.de/10012117032

Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment : evidence from the collapse of the junk bond market

Kim, Jaewoo - In: Journal of accounting & economics 65 (2018) 1, pp. 148-168

Persistent link: https://www.econbiz.de/10011843877

Implications of impairment decisions and assets' cash-flow horizons for conservatism research

Banker, Rajiv D.; Basu, Sudipta; Byzalov, Dmitri - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 41-67

Persistent link: https://www.econbiz.de/10011674059

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