Financial Reporting Information And Capital Markets
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Financial Reporting Information And Capital Markets
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Author : Michael Bromwich
language : en
Publisher: Financial Times/Prentice Hall
Release Date : 1992
Financial Reporting Information And Capital Markets written by Michael Bromwich and has been published by Financial Times/Prentice Hall this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.
This text reviews the theory of the economic measurement of income and wealth in financial accounting and presents an informational perspective on accounting information. It is aimed primarily at second and third year accounting undergraduates and first year postgraduates.
Value Relevance Of Accounting Information In Capital Markets
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Author : Ojo, Marianne
language : en
Publisher: IGI Global
Release Date : 2016-12-12
Value Relevance Of Accounting Information In Capital Markets written by Ojo, Marianne and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-12 with Business & Economics categories.
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.
Decision Useful Financial Reports In Efficient Securities Markets
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Author : Dennis Teichmann
language : en
Publisher: GRIN Verlag
Release Date : 2005-03-08
Decision Useful Financial Reports In Efficient Securities Markets written by Dennis Teichmann and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-03-08 with Business & Economics categories.
Seminar paper from the year 2002 in the subject Business economics - Controlling, grade: 1,0, University of Hannover (Lehrstuhl für Controlling), course: Seminar zur "Financial Accounting Theory", language: English, abstract: This paper studies the decision-usefulness of accounting information and the implications of financial reports, especially against the background of efficient securities markets. The decision-usefulness of financial statements gained in importance in the literature of accounting research due to the decline in helpfulness for decision taking of traditional financial statements like earnings, cash flows and stock returns.1 This deterioration is accompanied by a deficit of future-oriented indicators, in particular intangible assets, which are not integrated in the actual financial reporting requirements.2 These outstanding problems lead to incompleteness of capital markets, which are tried to be solved by different mechanisms, e.g. penalties, incentives and voluntary disclosure, to attain to efficient securities markets, the social advantageous solution.3 Section 2 describes the requirements of efficient securities markets, its various forms and the origin of inefficient working securities markets. Chapter 3 illustrates the usefulness of financial statements for different constituencies, especially for investors and management, and the legal standards for mandatory disclosure. Division 4 expresses the information dilemma and presents diverse solutions for an approximation to social optimal allocations, i.e. allocations that diminish securities markets inefficiencies. Chapter 5 gives a short summary of this paper. 1 See LEV / ZAROWIN (Boundaries of Financial Reporting 1999), pp. 354 – 362. 2 See GÜNTHER / BEYER (Value Based Reporting 2001), pp. 1627 – 1629. 3 See SCOTT (Financial Accounting Theory 1997), pp. 81 – 82.
Fostering Accuracy And Transparency In Financial Reporting
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Author : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
language : en
Publisher:
Release Date : 2006
Fostering Accuracy And Transparency In Financial Reporting written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
Research Standard Setting And Global Financial Reporting
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Author : Mary E. Barth
language : en
Publisher: Now Publishers Inc
Release Date : 2007
Research Standard Setting And Global Financial Reporting written by Mary E. Barth and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Financial Disclosure
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Author : Kim B. Staking
language : en
Publisher: IDB
Release Date : 1999
Financial Disclosure written by Kim B. Staking and has been published by IDB this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
Earnings Quality
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Author : Jennifer Francis
language : en
Publisher: Now Publishers Inc
Release Date : 2008
Earnings Quality written by Jennifer Francis and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Building Public Trust
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Author : Samuel A. DiPiazza, Jr.
language : en
Publisher: John Wiley & Sons
Release Date : 2002-09-18
Building Public Trust written by Samuel A. DiPiazza, Jr. and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-09-18 with Business & Economics categories.
Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
Audit Reports And Stock Markets
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Author : Kim Ittonen
language : en
Publisher: University of Vaasa
Release Date : 2009
Audit Reports And Stock Markets written by Kim Ittonen and has been published by University of Vaasa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing categories.
Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Transnational Equity Analysis
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Author : Mark Clatworthy
language : en
Publisher: John Wiley & Sons
Release Date : 2005-04-08
Transnational Equity Analysis written by Mark Clatworthy and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-04-08 with Business & Economics categories.
In-depth answers for professionals looking to accurately value foreign equities Transnational Equity Analysis is today's most thorough guide to its subject, examining and comparing the techniques used by top analysts and fund managers in the analysis of domestic and overseas equities. The book outlines the effects of international differences in disclosure and measurement rules and practices, examines how investors and analysts have discovered coping mechanisms for using fundamental analysis in an international context, and more. Mark Clatworthy (Cardiff, Wales) is a lecturer in the Cardiff Business School, UK.