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Year of publication
Subject
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Bilanzierungsgrundsätze 3,247 Accounting standards 3,236 IFRS 1,737 USA 1,089 United States 1,058 Deutschland 801 Germany 762 Rechnungswesen 540 accounting standards 537 Jahresabschluss 534 Accounting 531 Financial statement 516 Bilanzrecht 451 Accounting law 435 Bilanzpolitik 371 Accounting policy 370 Welt 369 World 368 Bilanzierung 266 Balancing accounts 262 Theorie 219 Theory 219 Rechnungslegung 204 Corporate disclosure 199 Unternehmenspublizität 199 Bilanzielle Bewertung 189 Konzernabschluss 189 Accounting valuation 188 Consolidated financial statements 184 internal audit 180 International Financial Reporting Standards 173 risk management 173 Standardisierung 170 Standardization 169 Vergleich 163 internal controls 163 Comparison 161 Reports on the Observance of Standards and Codes 161 Corporate governance 148 Großbritannien 148
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Online availability
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Free 998 Undetermined 597
Type of publication
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Article 2,044 Book / Working Paper 1,901 Journal 30 Other 5
Type of publication (narrower categories)
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Article in journal 1,528 Aufsatz in Zeitschrift 1,528 Hochschulschrift 326 Aufsatz im Buch 325 Book section 325 Thesis 261 Graue Literatur 218 Non-commercial literature 218 Lehrbuch 156 Textbook 148 Working Paper 145 Arbeitspapier 132 Bibliografie enthalten 66 Bibliography included 66 Collection of articles of several authors 57 Sammelwerk 57 Reprint 50 Case study 34 Dissertation u.a. Prüfungsschriften 34 Fallstudie 34 Kommentar 34 Commentary 32 Amtsdruckschrift 26 Aufsatzsammlung 26 Government document 26 Mehrbändiges Werk 26 Multi-volume publication 26 Handbook 22 Handbuch 22 Konferenzschrift 20 Ratgeber 20 Guidebook 18 Glossar enthalten 16 Glossary included 16 Conference paper 12 Konferenzbeitrag 12 Conference proceedings 11 Collection of articles written by one author 10 Sammlung 10 Article 7
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Language
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English 2,298 German 1,139 Undetermined 520 French 29 Spanish 3 Italian 2 Polish 2
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Author
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Christensen, Theodore E. 24 Küting, Karlheinz 20 Pellens, Bernhard 19 Wüstemann, Jens 19 Schildbach, Thomas 18 Ballwieser, Wolfgang 16 Haller, Axel 16 Sellhorn, Thorsten 16 Kessler, Wolfgang 15 Tarca, Ann 15 Eicke, Rolf 14 Isidro, Helena 14 Kirsch, Hanno 14 Wagenhofer, Alfred 14 Harris, Peter 13 Holzmann, Oscar J. 13 Fülbier, Rolf Uwe 12 Weber, Claus-Peter 12 Zeff, Stephen A. 12 Böcking, Hans-Joachim 11 Coenenberg, Adolf Gerhard 11 Gray, Sidney J. 11 Leuz, Christian 11 Ramanna, Karthik 11 Baetge, Jörg 10 Enomoto, Masahiro 10 Lüdenbach, Norbert 10 Meyer, Conrad 10 Moxter, Adolf 10 Schultze, Wolfgang 10 Gassen, Joachim 9 Hail, Luzi 9 Kümpel, Thomas 9 Nobes, Christopher 9 Ruppel, Warren 9 Street, Donna L. 9 Whipple, Benjamin C. 9 Zimmermann, Jochen 9 Black, Dirk E. 8 Born, Karl 8
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Institution
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International Monetary Fund (IMF) 309 International Monetary Fund 255 Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre 14 Université Paris-Dauphine (Paris IX) 14 Ernst & Young <London> / International Financial Reporting Group 9 USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises 7 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 7 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 6 Deloitte LLP 6 Ernst & Young <London> 6 Institut der Wirtschaftsprüfer in Deutschland 6 Springer Fachmedien Wiesbaden 6 Verlag Dr. Kovač 6 International Accounting Standards Board 5 International Accounting Standards Committee 5 Université Paris-Dauphine 5 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 4 Financial Accounting Foundation / Financial Accounting Standards Board 4 Deutsche Bundesbank 3 Erich-Schmidt-Verlag <Berlin> 3 Federal Reserve Board (Board of Governors of the Federal Reserve System) 3 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 3 London School of Economics and Political Science 3 Stollfuß Medien GmbH & Co. KG 3 USA / Subcommittee on Commerce, Trade and Consumer Protection 3 American Institute of Certified Public Accountants 2 Association de comptabilité nationale <Frankreich> 2 C.E.P.R. Discussion Papers 2 CFA Institute <Charlottesville, Va.> 2 De Gruyter Oldenbourg 2 EconWPA 2 Europäische Kommission 2 Financial Accounting Foundation 2 Goethe-Universität Frankfurt am Main 2 HWWA Institut für Wirtschaftsforschung 2 Institute of Chartered Accountants in England and Wales 2 Inter-American Development Bank 2 Josef Eul Verlag GmbH 2 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 2
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Published in...
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IMF Staff Country Reports 248 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 71 IMF Working Papers 55 WPg : Kompetenz schafft Vertrauen 48 Der Betrieb 44 Betriebs-Berater : BB 39 Journal of accounting & economics 35 Journal of accounting and public policy 33 Research in accounting regulation 33 Review of accounting studies 32 The accounting review : a publication of the American Accounting Association 32 Accounting horizons : a quarterly publication of the American Accounting Association 29 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 28 Betriebswirtschaftliche Forschung und Praxis : BFuP 23 The international journal of accounting : TIJA 23 Europäische Hochschulschriften / 5 21 The IASB: the standards and their widespread adoption 21 Accounting in Europe 20 Journal of international accounting auditing & taxation 20 International journal of critical accounting : IJCA 19 Journal of accounting research 19 The journal of corporate accounting & finance 19 European accounting review 17 Issues in accounting education 17 Abacus : a journal of accounting, finance and business studies 16 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 15 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 15 Global edition 15 International GAAP ... : generally accepted accounting practice under international financial reporting standards 15 Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications 14 Journal of business economics : JBE 14 Critical perspectives on accounting : an international journal for social and organizational accountability 13 Economics Papers from University Paris Dauphine 13 Gabler Edition Wissenschaft 13 International journal of accounting, auditing and performance evaluation : IJAAPE 13 Journal of business finance & accounting : JBFA 13 Accounting forum : advancing the interdisciplinary and global connection of accounting research 12 Advances in accounting : a research annual 12 European financial and accounting journal : EFAJ 12 IRZ : Zeitschrift für internationale Rechnungslegung 12
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Source
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ECONIS (ZBW) 3,276 RePEc 535 USB Cologne (EcoSocSci) 107 USB Cologne (business full texts) 22 EconStor 22 BASE 18
Showing 1 - 50 of 3,980
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International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
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Impact of improved corporate governance and regulations on earnings management practices : analysis of 7 industries from the Indian national stock exchange
Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-15
This study investigates discretionary earnings management practices, tracing the changes over the years in selected top performing and highly liquid listed Indian firms. It empirically measures the impact of corporate governance, financial legislation and global reporting standards on the firms'...
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The impact of the adoption of international financial reporting standards on foreign direct investment in Africa
Omotoso, Matthew Olubayo; Schutte, Daniel Petrus; … - In: African finance journal 22 (2020) 1, pp. 21-49
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Investigating the relationship between bank performance and accounting standards : evidence from M&As in European banking
Akgün, Ali İhsan - In: Journal of capital markets studies 6 (2022) 1, pp. 106-124
Purpose - The study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank...
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Determinants of de jure adoption of international financial reporting standards : a review
Bengtsson, Maria Ming - In: Pacific accounting review 34 (2022) 1, pp. 156-173
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The capital market consequences associated with classifying unrealized gains and losses on available-for-sale (AFS) equity securities in GAAP net income
Campbell, John L.; Carson, James M.; Eastman, Evan; … - 2022
The Financial Accounting Standard Board (FASB) recently issued Accounting Standards Update No. 2016-01 which requires firms to report unrealized gains and losses on available-for-sale (AFS) equity securities in net income, thus reducing firms’ ability to manage or smooth earnings. Previously,...
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Arthur Andersen & Co. Thrice Petitioned the SEC to Reform GAAP, 1954-1965
Zeff, Stephen A. - 2022
The aim of this historical account is to set forth the background behind the three petitions that Arthur Andersen & Co. submitted to the Securities and Exchange Commission (SEC) between 1954 and 1965 – two rejected and one accepted – to reform GAAP for SEC registrants. This is the first time...
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A Q-Theory of Banks
Begenau, Juliane; Bigio, Saki; Majerovitz, Jeremy; … - 2022
We propose a dynamic bank theory with a delayed loss recognition mechanism and a regulatory capital constraint at its core. The estimated model matches four facts about banks' Tobin's Q that summarize bank leverage dynamics. (1) Book and market equity values diverge, especially during crises;...
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Redaction as a Response to SFAS No. 131’s Mandatory Disclosure of Segment Information
Floros, Ioannis V.; Johnson, Shane A.; Zhao, Wanjia - 2022
We hypothesize that firms required by SFAS No. 131 to begin disclosing segment information attempt to counteract potential competitive harm by increasing information redaction. Using a difference-in-difference setting, we find that firms increasing the number of reported segments after the rule...
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What influences the implementation of IFRS for SMEs? : the Brazilian case
Gonçalves, Flauzeliton José Aparecido; Moura, André … - In: Accounting and finance 62 (2022) 2, pp. 2947-2992
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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
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Impact of improved corporate governance and regulations on earnings management practices: Analysis of 7 industries from the Indian national stock exchange
Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of Risk and Financial Management 14 (2021) 10, pp. 1-15
This study investigates discretionary earnings management practices, tracing the changes over the years in selected top performing and highly liquid listed Indian firms. It empirically measures the impact of corporate governance, financial legislation and global reporting standards on the firms'...
Persistent link: https://ebtypo.dmz1.zbw/10013201138
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A Disclosure Approach to Government Transparency : Implications for Accountability and Standard-Setting
Columbano, Claudio - 2021
This paper argues that disclosure theory can provide novel and counterintuitive insights to scholarly debates on the relation between transparency, accountability, and accounting standard-setting. Through a brief summary of the main tenets of the theory, it will be recalled that whenever...
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Accounting standards and value relevance of accounting information : a comparative analysis between Islamic, conventional and hybrid banks
Agbodjo, Serge; Toumi, Kaouther; Hussainey, Khaled - 2021
The study investigates the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance of accounting information. Using value relevance models, we run panel data...
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An Analysis of Accounting Treatment for Agri-Commodity Derivatives Under IFRS
D, Preetham; Mahadevappa, B. - 2021
IFRS 7 and 9 have requirement, for recognition, measurement and disclosure of derivatives. Derivatives include futures and options for hedging foreign currency risks, interest rate risk, price risk etc. Derivatives include financial and commodity derivatives, commodity derivatives are of recent...
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Commonality of Accounting Standards and Investment Beauty Contests
Jiang, Xu; Tang, Chao; Zhang, Gaoqing - 2021
We study the optimal level of commonality of accounting standards when firms' investments exhibit beauty-contest features as in, e.g., Arya and Mittendorf (2016). We model more commonality of accounting standards as more correlated noises in firms' reports, consistent with the "more harmonized"...
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Principles-Based Accounting Standards and Audit Outcomes : Empirical Evidence
Cho, Myojung; Krishnan, Gopal V. - 2021
The purpose of this study is to empirically examine the relations between audit outcomes and accounting standard design (principles-based vs. rules-based) for US firms. Considering that audit outcomes may vary with audit risk, which may differ under different accounting standards, we examine and...
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The legitimacy of global accounting rules : a note on the challenges from path-dependence theory
Pittroff, Esther - In: Journal of management & governance 25 (2021) 2, pp. 379-396
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The determinants of investment account holders’ disclosure in Islamic banks : international evidence
Saidani, Raoudha; Boulila Taktak, Neila; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-14
In this paper, we offer a novel contribution to Islamic accounting literature by examining the determinants of Investment Account Holder (IAH) disclosure in Islamic banks' annual reports. Using data from Islamic banks around the world, our regression analysis shows that the level of IAH funds,...
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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice / D 29 (2021) 2, pp. 1-17
The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...
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A Q-theory of banks
Begenau, Juliane; Bigio, Saki; Majerovitz, Jeremy; … - 2021
We propose a dynamic bank theory with a delayed loss recognition mechanism and a regulatory capital constraint at its core. The estimated model matches four facts about banks' Tobin's Q that summarize bank leverage dynamics. (1) Book and market equity values diverge, especially during crises;...
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The effect of corporate governance and investor protection environments on the value relevance of new accounting standards : the case of IFRS 9 and IAS 39
Mechelli, Alessandro; Cimini, Riccardo - In: Journal of management & governance 25 (2021) 4, pp. 1241-1266
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Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Review of accounting studies 26 (2021) 3, pp. 1176-1248
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The changes of Polish accounting regulations after the 1989 political transformation incorporation of global solutions
Babuska, Ewa W. - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-11
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Measuring the quality of financial statements after the conversion to IFRS : case of Poland
Piechocka-Kaluzna, Agnieszka - In: Journal of financial studies & research : JFSR 2021 (2021), pp. 1-26
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A Q-theory of banks
Beganau, Juliane; Bigio, Saki; Majerovitz, Jeremy; … - 2021 - Last updated: September 24, 2021
We document five facts about banks: (1) market and book leverage diverged during the 2008 crisis, (2) Tobin's Q predicts future profitability, (3) neither book nor market leverage appears constrained, (4) banks maintain a market-leverage target that is reached slowly, and (5) precrisis, leverage...
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The use of accounting policy options under IFRS in Europe : do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary economics 15 (2021) 3, pp. 289-308
Since the formation of the International Accounting Standards Board (IASB), the use of International Financial Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used unanimously all over the world. This paper focuses on...
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A bridge between local GAAP and Solvency II frameworks to quantify capital requirement for demographic risk
Clemente, Gian Paolo; Della Corte, Francesco; Savelli, Nino - In: Risks : open access journal 9 (2021) 10, pp. 1-19
The aim of this paper is to provide a stochastic model useful for assessing the capital requirement for demographic risk in a framework coherent with the Solvency II Directive. The model extends to the market consistent context classical methodologies developed in a local accounting framework....
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The association of SFAS 166/167 and cost of equity capital : evidence from banks
Zhao, Qiuhong; Forgione, Dana A. - In: Journal of financial management, markets and institutions 9 (2021) 1, pp. 2150001-1-2150001-32
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Unaccounted-For Accounting Standards : The SEC’s Unconstitutional Delegation to FASB
Wheeler, Gregory - 2021
While federal administrative agencies are authorized to coordinate with private entities, it is outside their authorization to delegate their authority to the private entity. Accounting standards, which affect how publicly traded companies disclose their financial information to stockholders and...
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New Accounting Standards and the Performance of Quantitative Investors
Dyer, Travis; Guest, Nicholas M.; Yu, Elisha - 2021
Quantitative investing relies on historical data and limited day-to-day human involvement, which could create short-term inflexibility in the face of changing economic conditions. In this study, we examine quantitative investors’ ability to navigate a common and occasionally material change to...
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Accounting Standards and Insurer Solvency Assessment
Windsor, Peter; Yong, Jeffery; Chong-Tai Bell, Michelle - 2021
The paper explores the use of accounting standards for insurer solvency assessment in the context of the implementation of IFRS 17. The paper is based on the results of a survey of 20 insurance supervisors. Overall, IFRS 17 is a welcome development but there will be challenges of implementation....
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Do IFRS promote transparency? : evidence from the bankruptcy prediction of privately held Swedish and Norwegian companies
Kainth, Akarsh - In: Journal of risk and financial management : JRFM 14 (2021) 3/123, pp. 1-15
The purpose of our paper is to investigate whether any differences between International Financial Reporting Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non-listed companies through bankruptcy prediction. This...
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The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality
Van Landuyt, Ben W.; White, Brian J. - 2021
Financial statement preparers often make accounting judgments with considerable uncertainty about what future accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty affects preparers’ current period accounting...
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Concepts-Based Accounting Standards
Penno, Mark - 2021
While comparability across firms and consistency over time are generally held to be fundamental goals of financial reporting, I provide an analytic representation of a concept that explains why concepts-based accounting standards cannot assure comparability and why their induced consistency may...
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Real Effects of Financial Reporting on Innovation : Evidence from Tax Law and Accounting Standards
Williams, Braden; Williams, Brian - 2021
This study examines whether financial accounting standards moderate the effectiveness of tax policy. Specifically, we examine whether myopic managers’ focus on short-term financial reporting reduces the effectiveness of tax subsidies that incentivize innovation. We employ a novel setting, the...
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A Q-Theory of Banks
Begenau, Juliane; Bigio, Saki; Majerovitz, Jeremy; … - 2021
We propose a dynamic bank theory with a delayed loss recognition mechanism and a regulatory capital constraint at its core. The estimated model matches four facts about banks’ Tobin’s Q that summarize bank leverage dynamics. (1) Book and market equity values diverge, especially...
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
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Non-GAAP Disclosures and Investor Uncertainty
Gallo, Lindsey A.; Sridharan, Suhas A.; Ton, Karen; … - 2021
We examine the association between I/B/E/S's disclosure of non-GAAP earnings and investor uncertainty around earnings announcements. On one hand, investor uncertainty may decrease with I/B/E/S's non-GAAP disclosure because these disclosures make investors aware of alternative performance...
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The Factors Affecting the Adherence of Islamic Accounting Standards Aaoifi in Jordan
Alqaraleh, Mithkal Hmoud; Thuneibat, Nawaf Samah Mohammad; … - 2021
The aim of this paper is to knowledge the problems faced by toward Islamic banks in Jordan adherence the s to AAOIFI accounting standards. And to study the problems faced with adherence to AAOIFI accounting standards, a meticulous market survey was conducted from banking (employees of the...
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The Influence of Regulation Affecting Non-GAAP Reporting on Executive Compensation Contracting
Desai, Hrishikesh - 2021
The regulatory landscape for non-GAAP reporting has been evolving due to changes in the U.S. SEC’s interpretations of regulations affecting non-GAAP disclosures. I examine whether the regulation of non-GAAP disclosures constrains efficient compensation contracting. I use the regulatory shock...
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Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality
Chen, Han-Chung; Lee, Yen-Jung; Lo, Sheng-Yi; Yu, Yong - 2021
We examine how the qualitative characteristics of a non-GAAP earnings disclosure reveal the quality of the non-GAAP performance metric itself. We measure the qualitative aspects of the non-GAAP disclosure using an index of 12 hand-coded characteristics and presentation choices that provide...
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Comparing Non-GAAP Earnings and ASC 280’s Segment Earnings
Durney, Michael T.; Gee, Kurt H.; Wiebe, Zac - 2021
We compare non-GAAP earnings and segment earnings determined by ASC 280’s Management Approach, both of which afford managers flexibility in defining performance. This comparison is relevant because (1) standard setters are considering expanding the use of internally viewed information in...
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Comprehensibility and Accountability
Shapira, Roy - 2021
In Incomprehensible!, Wendy Wagner highlights a blind spot in the design of many legal programs: they demand that market players share as much information as possible, but neglect to demand that the information be conveyed comprehensibly. Wagner shows how the neglect of comprehensibility...
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Analysts’ Non-GAAP Exclusions to Forecast Lower Earnings (but Higher Valuations)
Larocque, Stephannie; Zhao, Wuyang - 2021
Researchers often do not distinguish non-GAAP exclusions that increase earnings from those that decrease earnings, overlooking the fact that EPS-decreasing exclusions (about one fifth of all analysts’ exclusions) could have different properties and valuation implications. Using both...
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Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
Binz, Oliver; Hills, Robert; Kubic, Matthew - 2021
We examine whether the Financial Accounting Standards Board (FASB) Codification reduced financial reporting complexity by making it easier for preparers to locate and apply relevant accounting guidance. We find that areas of U.S. GAAP with more dispersed and voluminous guidance before the...
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Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden; Williams, Brian M. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 397-425
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Can information confusion caused by the financing model of new economy companies be eliminated?
Xie, Xuejing; Zhang, Weiguo - In: China Journal of Accounting Research 14 (2020) 1, pp. 1-23
New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth. According to relevant accounting standards, such preferred shares should be classified as financial liabilities...
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