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Subject
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Bilanzierungsgrundsätze 3,161 Accounting standards 3,151 IFRS 1,713 USA 847 United States 820 Deutschland 810 Germany 770 accounting standards 543 Bilanzrecht 497 Jahresabschluss 493 Accounting law 479 Financial statement 473 Rechnungswesen 448 Accounting 441 Welt 363 World 362 Bilanzierung 283 Balancing accounts 279 Bilanzpolitik 261 Accounting policy 259 Rechnungslegung 211 Corporate disclosure 194 Unternehmenspublizität 194 Konzernabschluss 190 Consolidated financial statements 186 Bilanzielle Bewertung 180 internal audit 180 Accounting valuation 179 Vergleich 174 Theorie 173 Theory 173 risk management 173 Comparison 172 International Financial Reporting Standards 165 internal controls 163 Reports on the Observance of Standards and Codes 161 Generally Accepted Accounting Principles 151 international standards 147 money laundering 145 supervisory authorities 145
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Online availability
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Free 933 Undetermined 581
Type of publication
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Article 1,998 Book / Working Paper 1,869 Journal 23 Other 5
Type of publication (narrower categories)
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Article in journal 1,476 Aufsatz in Zeitschrift 1,476 Hochschulschrift 332 Aufsatz im Buch 330 Book section 330 Thesis 267 Graue Literatur 222 Non-commercial literature 222 Lehrbuch 156 Textbook 148 Working Paper 146 Arbeitspapier 133 Bibliografie enthalten 72 Bibliography included 72 Collection of articles of several authors 56 Sammelwerk 56 Reprint 49 Case study 36 Fallstudie 36 Kommentar 35 Dissertation u.a. Prüfungsschriften 34 Commentary 33 Amtsdruckschrift 27 Government document 27 Aufsatzsammlung 26 Mehrbändiges Werk 26 Multi-volume publication 26 Handbook 22 Handbuch 22 Konferenzschrift 20 Ratgeber 20 Conference paper 19 Konferenzbeitrag 19 Guidebook 18 Glossar enthalten 16 Glossary included 16 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 2,204 German 1,146 Undetermined 520 French 30 Spanish 3 Italian 2 Polish 2 Croatian 1
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Author
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Küting, Karlheinz 20 Pellens, Bernhard 19 Wüstemann, Jens 19 Christensen, Theodore E. 18 Schildbach, Thomas 18 Haller, Axel 17 Sellhorn, Thorsten 17 Ballwieser, Wolfgang 16 Harris, Peter 15 Kessler, Wolfgang 15 Eicke, Rolf 14 Kirsch, Hanno 14 Ramanna, Karthik 14 Wagenhofer, Alfred 14 Holzmann, Oscar J. 13 Enomoto, Masahiro 12 Fülbier, Rolf Uwe 12 Tarca, Ann 12 Weber, Claus-Peter 12 Zeff, Stephen A. 12 Böcking, Hans-Joachim 11 Coenenberg, Adolf Gerhard 11 Daske, Holger 11 Henry, Elaine 11 Nobes, Christopher 11 Baetge, Jörg 10 Lüdenbach, Norbert 10 Meyer, Conrad 10 Moxter, Adolf 10 Sunder, Shyam 10 Bischof, Jannis 9 Ernstberger, Jürgen 9 Gassen, Joachim 9 Gray, Sidney J. 9 Kümpel, Thomas 9 Leuz, Christian 9 Schultze, Wolfgang 9 Yamaguchi, Tomoyasu 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 8 International Accounting Standards Board 8 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 Université Paris-Dauphine 5 Verlag Dr. Kovač 5 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 4 International Accounting Standards Committee 4 Deutsche Bundesbank 3 Erich-Schmidt-Verlag <Berlin> 3 Federal Reserve Board (Board of Governors of the Federal Reserve System) 3 Financial Accounting Foundation / Financial Accounting Standards Board 3 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 3 London School of Economics and Political Science 3 Stollfuß Medien GmbH & Co. KG 3 USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations 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
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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 and public policy 37 Journal of accounting & economics 33 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 28 The accounting review : a publication of the American Accounting Association 28 Research in accounting regulation 27 Review of accounting studies 27 Accounting horizons : a quarterly publication of the American Accounting Association 25 Betriebswirtschaftliche Forschung und Praxis : BFuP 23 Advances in accounting : a research annual 22 The journal of corporate accounting & finance 22 Accounting in Europe 21 Europäische Hochschulschriften / 5 21 The IASB: the standards and their widespread adoption 21 Abacus : a journal of accounting, finance and business studies 20 Journal of international accounting auditing & taxation 18 European accounting review 17 Journal of accounting research 17 The international journal of accounting : TIJA 17 International journal of critical accounting : IJCA 16 Issues in accounting education 16 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 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 14 Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications 14 Gabler Edition Wissenschaft 14 Journal of business economics : JBE 14 Journal of business finance & accounting : JBFA 14 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 13 Critical perspectives on accounting : an international journal for social and organizational accountability 13 Economics Papers from University Paris Dauphine 13 IRZ : Zeitschrift für internationale Rechnungslegung 13 Journal of business & economics research 12 Review of Accounting and Finance 12
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Source
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ECONIS (ZBW) 3,191 RePEc 535 USB Cologne (EcoSocSci) 107 USB Cologne (business full texts) 22 EconStor 22 BASE 18
Showing 1 - 50 of 3,895
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Does every accounting issue need a solution?
Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561
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The effects of new accounting standards on firm value : the K-IFRS 1116 Lease
Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return. The contracting costs hypothesis suggests that changes in...
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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 accounting treatment of expected credit losses by South African banks during COVID-19
Nkomombini, Vumani; Oellrich, Karl; Kilbourn, James; … - In: Journal of economic and financial sciences : JEF 16 (2023) 1, pp. 1-9
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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
The main purpose of this paper is to determine the impact that Big 4 companies have had after the adoption of International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the specialised studies, the impact of the financial reporting...
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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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Zur Stützung von Banken im Kontext der Finanzkrise 2008 : Analyse von Instrumenten und Maßnahmen
Körnert, Jan (degree supervisor);  … - 2022
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Agency costs of debt in conglomerate firms
Altieri, Michela - In: Journal of financial and quantitative analysis : JFQA 57 (2022) 8, pp. 3048-3080
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Is IFRS Taking Foreign Firms Out of U.S. Exchanges?
Dantas, Manuela - 2022
This paper analyzes the impact of a large-scale adoption of uniform accounting standards on the competition for global IPOs. Using a difference-in-difference design around the adoption of IFRS in multiple countries, I examine how the uniformization of accounting standards around the world...
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Capital Structure Effects Associated with the New Lease Accounting Standard
Ferreira, Petrus (Petri); Landsman, Wayne R.; Rountree, … - 2022
This study finds that the requirement of ASC 842 for firms to capitalize operating leases in financial statements beginning in 2019 resulted in firms affected by the standard reducing existing debt amounts on average between 7% and 10% relative to unaffected firms. We also find that firms with...
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The Effect of IFRS Adoption on Accrual-based and Real Earnings Management : Emerging Markets’ Perspective
Viana Jr., Dante; Lourenço, Isabel; Black, Ervin L. - 2022
This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM) in a comprehensive sample of firms from emerging markets. It also analyzes whether this effect differs...
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Optimal Expected Credit Loss Impairment Rules
Fleer, Sebastian - 2022
This paper examines regulators' optimal design for banks' expected credit loss impairment rules. Recognizing expected credit losses imposes market discipline and thus sound risk-taking ex ante (social gain) while it potentially distorts the bank's socially desirable liquidity provision ex...
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Has global financial reporting comparability improved?
Conaway, Jenelle K. - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2825-2860
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Accounting standards : the "too difficult" box : the next big accounting issue?
Barth, Mary E. - In: Accounting and business research 52 (2022) 5, pp. 565-577
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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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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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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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The effect of IFRS on the financial ratios : evidence from banking sector in the emerging economy
Abebe, Ayalew Ali - In: Cogent economics & finance 10 (2022) 1, pp. 1-15
Financial ratios are ratios that are used to measure a company’s performance by analyzing its financial records. In light of this claim, this study investigates the effect of IFRS on the financial ratios among seventeen (17) Ethiopian commercial banks. The research hypotheses are addressed by...
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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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Limitations of implementing an expected credit loss model
Bischof, Jannis; Haselmann, Rainer; Kohl, Frederik - 2022
The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using forward-looking information. We use supervisory loan-level data from Germany to investigate how banks apply their reporting discretion and adjust their lending upon the...
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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
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Adoption of new IFRS in Bangladesh : disclosure level and benefits
Akhter, Aziza - In: Mudra : journal of finance and accounting 9 (2022) 1, pp. 75-92
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
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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 effect of the paycheck protection program and financial reporting standards on bank risk-taking
Ballew, Hailey B.; Nicoletti, Allison; Stuber, Sarah B. - In: Management science : journal of the Institute for … 68 (2022) 3, pp. 2363-2371
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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 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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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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Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations
Caruso, Ezio - 2021
In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial...
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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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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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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
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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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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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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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IFRS : Markets, Practice, and Politics
Becker, Kirstin; Bischof, Jannis; Daske, Holger - 2021
This monograph reviews the academic literature on market outcomes, reporting practices and the political economy behind the global use of International Financial Reporting Standards (IFRS). We start with a conceptual discussion of expected benefits and costs of an international harmonization of...
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Accounting Treatment of Credit Loss Allowances Amid COVID-19 : Current Expected Credit Loss (CECL) Versus IFRS 9 Expected Credit Loss (ECL)
Beerbaum, Dirk - 2021
Shortly before the COVID-19 crisis emerged worldwide accounting standard boards reformed the accounting requirements for the modeling and the accounting of credit loss allowances. The Financial Standards Board (FASB) issues new requirements effective 2020 and the International Accounting...
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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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Moral Accountability Principles for Moral Accounting Engagements
Bloomfield, Robert J. - 2021
I define moral accounting as the crafting of accountability systems that improve moral performance in a moral way. I also propose that accountants are well-positioned to offer Moral Accounting Engagements (MAEs), which evaluate how a client’s systems fall short of moral accounting’s...
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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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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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Street vs. GAAP : Which Effective Tax Rate Is More Informative?
Beardsley, Erik; Mayberry, Michael; McGuire, Sean T. - 2021
This study investigates how sophisticated market participants use tax-based information by examining whether analysts’ street effective tax rates (ETRs) are informative. When assessing firm performance, analysts exclude items they believe do not reflect current performance, resulting in...
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