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Towards an understanding of the role of standard setters in standard setting

Allen, Abigail; Ramanna, Karthik - In: Journal of Accounting and Economics 55 (2013) 1, pp. 66-90

characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards … “reliability” and increase “relevance,” partly due to their tendency to propose fair-value methods. We find opposite results for …

Persistent link: https://www.econbiz.de/10011043078

A measurement approach to conservatism and earnings management

Gao, Pingyang - In: Journal of Accounting and Economics 55 (2013) 2, pp. 251-268

accounting concepts, such as relevance, reliability, verifiability, verification, and accounting-motivated transactions. …

Persistent link: https://www.econbiz.de/10010664198

Exploring the relevance and reliability of fair value accounting

Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190

Persistent link: https://www.econbiz.de/10013261781

Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?

Blacconiere, Walter G.; Frederickson, James R.; … - In: Journal of Accounting and Economics 52 (2011) 2, pp. 235-251

statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability … disavowals. We examine stock option volatility estimates disclosed under SFAS 123 and test whether disavowals are informative … informative (opportunistic) disclosure. Our results support the hypothesis that disavowals inform users about the reliability of …

Persistent link: https://www.econbiz.de/10010572434

Perceptions of accounting quality in the new IFRS framework : an empirical study

Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369

Persistent link: https://www.econbiz.de/10013198291

Stock Prices and Earnings: A History of Research

Dechow, Patricia M.; Sloan, Richard G.; Zha, Jenny - In: Annual Review of Financial Economics 6 (2014) 1, pp. 343-363

Accounting earnings summarize periodic corporate financial performance and are key determinants of stock prices. We review research on the usefulness of accounting earnings, including research on the link between accounting earnings and firm value and research on the usefulness of accounting...

Persistent link: https://www.econbiz.de/10011094535

Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options

Choudhary, Preeti - In: Journal of Accounting and Economics 51 (2011) 1, pp. 77-94

I investigate reliability differences across recognition and disclosure regimes to shed light on differing incentives …

Persistent link: https://www.econbiz.de/10010572432

Financial Crisis And Earnings Management: The European Evidence

Filip, Andrei; Raffournier, Bernard - In: The International Journal of Accounting 49 (2014) 4, pp. 455-478

We examine the impact of the 2008–2009 financial crisis on the earnings management behavior of European-listed firms. We find that earnings management has significantly decreased in the crisis years. This trend is confirmed in most of the 16 countries under review. We also report a link...

Persistent link: https://www.econbiz.de/10011116254

Corporate bond returns and the financial crisis

Aboody, David; Hughes, John S.; Bugra Ozel, N. - In: Journal of Banking & Finance 40 (2014) C, pp. 42-53

We examine effects of government actions and related accounting policies on the corporate bond market implied by changes in relations between aggregate bond returns and cash flow and discount rate news. We capture the influence of risk by partitioning bonds into investment and speculative...

Persistent link: https://www.econbiz.de/10010738281

Loan loss provisioning and income smoothing in US banks pre and post the financial crisis

Sood, El; Abou, Heba - In: International Review of Financial Analysis 25 (2012) C, pp. 64-72

Prior research shows that banks have strong incentives to use loan loss provisions to smooth income. Using a sample of 878 US bank holding companies over the period 2001–2009, I find strong evidence of income smoothing behavior. Additionally, bank holding companies accelerate loan loss...

Persistent link: https://www.econbiz.de/10011056757