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Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks

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Disclosure versus recognition in stock-option reporting : are sophisticated users' perceptions and judgments influenced by the reporting format?

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Loan loss provisions, earnings management and capital management under IFRS : the case of EU commercial banks

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Disclosure versus recognition in stock-option reporting: are sophisticated users’ perceptions and judgments influenced by the reporting format?

Anandarajan, Asokan; Belzile, Réjean; Curatola, Anthony P. - 2008

The recently passed Statement Financial of Accounting Standard (SFAS) 123R mandates that stock-option compensation costs be recognized in the income statement. This supersedes SFAS 148 and the earlier SFAS 123 which required only disclosure in the notes to the financial statements. The...

Persistent link: https://www.econbiz.de/10015383312