Similar Search Results

Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?

Iatridis, George - In: International review of financial analysis 45 (2016), pp. 1-17

Persistent link: https://www.econbiz.de/10011580728

Improving profitability forecasts with information on earnings quality

Demmer, Matthias - 2015

profit margin provide incremental information for predicting changes in future return on assets. After controlling for … earnings quality factors, the incremental usefulness of this accounting signal increases significantly. Second, this paper … profitability. In doing so, I incorporate the main drivers of earnings quality (i.e. fundamental performance and the accounting …

Persistent link: https://www.econbiz.de/10010520353

Applying Benford's Law to individual financial reports : an empirical investigation on the basis of SEC XBRL filings

Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - 2013 - Revised Version: December 2013

The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR system, we derive first digit distributions for single...

Persistent link: https://www.econbiz.de/10010211441

The impact of lease capitalisation on financial statements and key ratios : evidence from Australia

Wong, Karen; Joshi, Mahesh - In: Australasian accounting business and finance journal : AABF 9 (2014) 3, pp. 27-44

Persistent link: https://www.econbiz.de/10011376778

Using mergers and acquisitions and Socratic pedagogy to facilitate critical thinking on relevance versus faithful representation in financial reporting

Rickling, Maria F.; Brenner, Vincent C.; Crowe, Michelle - In: Journal of the Academy of Business Education : JABE 18 (2017), pp. 110-121

Persistent link: https://www.econbiz.de/10011771539

Analyst Traps

Voss, Jason Apollo - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 10, pp. 383-386

Persistent link: https://www.econbiz.de/10011348293

An integrated approach to teaching financial statements analysis using Bloomberg and Thomson Reuters

Adhikari, Ajay; Ionici, Octavian - In: Journal of education for business 97 (2022) 7, pp. 468-476

Persistent link: https://www.econbiz.de/10013361845

Impact accounting for product use : a framework and industry-specific models

Serafeim, George; Trinh, Katie - 2021

preliminary discussion of the accounting treatment of product impact estimates within impact-weighted accounts. Our overall …

Persistent link: https://www.econbiz.de/10012586746

Exploring accounting and financial controversies via an excel simulation exercise

Drougas, Anne; Irons, Robert; Razaki, Khalid - In: Advances in financial education : journal of the … (2019), pp. 103-124

Persistent link: https://www.econbiz.de/10012302461

Diamond Foods, Inc. : a comprehensive case in financial analysis and valuation

Gujarathi, Mahendra R. - In: Issues in accounting education 34 (2019) 1, pp. 13-33

Persistent link: https://www.econbiz.de/10012017871