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A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS

Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 219-252

We examine and compare the valuation properties of earnings and book value of equity under international accounting standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during 2003-2004 (the voluntary period) and 2005-2006 (the mandatory period)....

Persistent link: https://www.econbiz.de/10009352509

Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges

Devalle, Alain; Magarini, Riccardo - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 43-68

This paper compares the value relevance of the net income and the total comprehensive income reported under IFRSs. The total comprehensive income represents a key measure of the overall company performance, and it is extremely topical after the revision of the IAS 1. The paper aims at verifying...

Persistent link: https://www.econbiz.de/10010670391

The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany

Ernstberger, Jurgen - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 1-29

The IASB and FASB are currently conducting a project on performance reporting which broadly addresses the definition and presentation of income in financial statements. This study examines and compares the current practice of performance reporting under IFRS and US GAAP within a homogenous...

Persistent link: https://www.econbiz.de/10008538784

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10010615527

German and French writers: some relevant alternatives to IAS-IFRS conceptual framework

Degos, Jean-Guy; Mattessich, Richard - In: International Journal of Critical Accounting 4 (2012) 4, pp. 380-400

Germany and France have old glory and we wanted to recall some features of the history of their accountants on the …

Persistent link: https://www.econbiz.de/10010816622

Accounting for credit risk: are the rules setting the right incentives?

Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44

Banks again and again surprise the public with unexpected high provisions for loan losses sometimes threatening the financial viability of individual companies or even the stability of national financial systems. The paper analyses whether the patterns of loan loss provisions are, in part,...

Persistent link: https://www.econbiz.de/10008580420

Transition to IFRS in Germany and Italy: impact on companies' reporting performance

Cordazzo, Michela - In: International Journal of Accounting and Finance 4 (2014) 4, pp. 323-340

different accounting treatments under local GAAP and IFRS, which are mostly common to Germany and Italy. …

Persistent link: https://www.econbiz.de/10011095544

Accounting for credit risk: are the rules setting the right incentives?

Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44

Persistent link: https://www.econbiz.de/10005753797

The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany

Ernstberger, Jurgen - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10005754591