An Empirical Analysis Of Management S Choice Of Alternatives In Adopting Statement Of Financial Accounting Standards Sfas
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Early Versus Late Compliance To Sfas 52
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Author : Gary Gene Berg
language : en
Publisher:
Release Date : 1987
Early Versus Late Compliance To Sfas 52 written by Gary Gene Berg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Foreign exchange categories.
Impact Of Statement 52 On Decisions Financial Reports And Attitudes
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Author : Jerry L. Arnold
language : en
Publisher:
Release Date : 1986
Impact Of Statement 52 On Decisions Financial Reports And Attitudes written by Jerry L. Arnold and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Business & Economics categories.
A Cross Sectional Analysis Of The Adoption Of Statement Of Financial Accounting Standards Sfas No 96 Accounting For Income Taxes
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Author : Tae Ghil Ryu
language : en
Publisher:
Release Date : 1993
A Cross Sectional Analysis Of The Adoption Of Statement Of Financial Accounting Standards Sfas No 96 Accounting For Income Taxes written by Tae Ghil Ryu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with categories.
Management S Choice Of Adoption Date Of Statement Of Financial Accounting Standards No 95
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Author : James Blair Shelton
language : en
Publisher:
Release Date : 1993
Management S Choice Of Adoption Date Of Statement Of Financial Accounting Standards No 95 written by James Blair Shelton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Accounting categories.
This study identifies factors which are influential in determining management's choice of the timing of an accounting disclosure (the release of cash flow information; that is, the adoption of SFAS No. 95.) This disclosure does not affect reported net earnings. Several of the factors which have been shown to affect management's choice of accounting procedures that do affect reported net income are shown here to affect disclosure choice. The unique contribution of this study is the extension of the positive accounting theory of choice into the area of non-income-affecting disclosure choices, specifically cash flow disclosure. Size, the degree of management's control and the percentage change in a performance measure (cash flow from operations) are shown by univariate methods to significantly influence management's choice of adoption date of SFAS No. 95, entitled "statement of Cash Flows." A relatively unexplored variable, the value of management's stock options, was found to influence this choice. A multivariate procedure, LOGIT, was significant at the level of the overall model. The importance of one variable, the basis of the funds statement in the year prior to the adoption of SFAS No. 95, dominated the other variables. with this variable removed, the overall model remained significant and the individual variables of the change in cash flows form operations and the degree of management control were significant.
On The Need For Research On Financial Reporting And Changing Prices
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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 1981
On The Need For Research On Financial Reporting And Changing Prices written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Accounting categories.
Additional Evidence On The Market Reaction To Early Adoption Of Statement Of Financial Accounting Standards Sfas 52
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Author : Bhupesh I. S. Madan
language : en
Publisher:
Release Date : 1989
Additional Evidence On The Market Reaction To Early Adoption Of Statement Of Financial Accounting Standards Sfas 52 written by Bhupesh I. S. Madan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Financial statements categories.
Handbook Of Financial Econometrics Mathematics Statistics And Machine Learning In 4 Volumes
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Author : Cheng Few Lee
language : en
Publisher: World Scientific
Release Date : 2020-07-30
Handbook Of Financial Econometrics Mathematics Statistics And Machine Learning In 4 Volumes written by Cheng Few Lee and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-30 with Business & Economics categories.
This four-volume handbook covers important concepts and tools used in the fields of financial econometrics, mathematics, statistics, and machine learning. Econometric methods have been applied in asset pricing, corporate finance, international finance, options and futures, risk management, and in stress testing for financial institutions. This handbook discusses a variety of econometric methods, including single equation multiple regression, simultaneous equation regression, and panel data analysis, among others. It also covers statistical distributions, such as the binomial and log normal distributions, in light of their applications to portfolio theory and asset management in addition to their use in research regarding options and futures contracts.In both theory and methodology, we need to rely upon mathematics, which includes linear algebra, geometry, differential equations, Stochastic differential equation (Ito calculus), optimization, constrained optimization, and others. These forms of mathematics have been used to derive capital market line, security market line (capital asset pricing model), option pricing model, portfolio analysis, and others.In recent times, an increased importance has been given to computer technology in financial research. Different computer languages and programming techniques are important tools for empirical research in finance. Hence, simulation, machine learning, big data, and financial payments are explored in this handbook.Led by Distinguished Professor Cheng Few Lee from Rutgers University, this multi-volume work integrates theoretical, methodological, and practical issues based on his years of academic and industry experience.
Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 1999
Dissertation Abstracts International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Dissertations, Academic categories.
Earnings Management
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Author : Joshua Ronen
language : en
Publisher: Springer Science & Business Media
Release Date : 2008
Earnings Management written by Joshua Ronen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Early Adoption Of Sfas 159
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Author : Elaine Henry
language : en
Publisher:
Release Date : 2008
Early Adoption Of Sfas 159 written by Elaine Henry and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
This paper examines instances of firms that early adopted SFAS 159, The fair value option for financial assets and financial liabilities, and then rescinded or revised their early adoption of the standard because their implementation was not in keeping with the "intent and spirit" of the standard. These reversals imply opportunistic use of the implementation provisions in SFAS 159 and, as such, provide a useful blueprint for understanding the effects of the standard, which became effective for all firms in November 2007. An analysis of the disclosures by the rescinding firms indicates the importance of informal mechanisms in helping firms interpret and implement new accounting standards, which is particularly relevant given the lesser amounts of detailed guidance provided by standard-setters in principles-based compared with rules-based standards.