搜索结果: 1-15 共查到“Financial reporting”相关记录19条 . 查询时间(0.133 秒)
Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
Accounting Financial reporting Timeliness Turkey
2016/1/27
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing count...
Progression of Financial Reporting in Czech Republic and its Regulation
Development of Czech Accounting Implementation of IFRS into Czech Accounting Regulation
2016/1/26
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
Consequences of Financial Reporting Failure for Outside Directors:Evidence from Accounting Restatements and Audit Committee Members
Corporate Governance Restatement Audit Committee Board of Directors Reputation Labor Market Directors
2015/5/14
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience account...
A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes
Employees Stock Options Finance Reports
2015/5/14
A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes.
The Impact of Shareholder Activism on Financial Reporting and Compensation:The Case of Employee Stock Options Expensing
Shareholder Activism Shareholder Votes Stock Option Expensing Executive Compensation
2015/5/13
We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC...
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Accounting Audits Financial Reporting Stocks Price Corporate Disclosure Governing Rules
2015/4/24
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Usi...
Why Do Countries Adopt International Financial Reporting Standards?
Financial Reporting International Accounting Globalized Economies and Regions Network Effects Standards Adoption
2015/4/23
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are les...
IAS 29 Financial Reporting in Hyperinflationary Economies
Hyperinflationary Economies Financial Reporting
2015/3/9
A hyperinflationary economy is characterised by some of the following:
– the general population prefers to keep its wealth in non-monetary assets or in a
relatively stable foreign currency. Amount...
To provide you with an overview of the activities and projects
that collectively make-up the IASB’s Disclosure Initiative.
An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting
Examination Determinants Voluntary disclosure financial reporting
2011/8/21
The Sarbanes-Oxley Act (SOX) of 2002 requires principal officers to certify under oath to the veracity of information contained in Securities and Exchange Commission (SEC) filings and opine on the eff...
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
bank-oriented financial systems financial reporting rules investment efficiency
2011/8/20
Prior research shows that financial reporting quality (FRQ) is positively related to investment efficiency for large U.S. publicly traded companies. We examine the role of FRQ in private firms from em...
Financial Reporting and Financial Crises: The Case for Measuring Financial Instruments at Fair Value in the Financial Statements
Financial Crises Measuring Financial Fair Value
2011/8/20
The Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reason...
MD&A – Counterpart to or Distraction from Financial Reporting
MD&A Counterpart to Distraction Financial Reporting
2014/8/5
The purpose of the Management Discussion & Analysis (MD&A) is to complement and supplement the information provided through financial statements by affording balanced discussions of company’s operatin...
Preparing for international financial reporting standards
IFRS history timeline advantages disadvantages classroom impact
2010/10/18
The accounting profession is on the precipice of one of the biggest changes to face it
since the 1930s. In the very near future, there is a strong possibility that United States generally accepted ac...