The Economic Consequences Of Accounting Standards
DOWNLOAD
Download The Economic Consequences Of Accounting Standards PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get The Economic Consequences Of Accounting Standards book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Economic Consequences Of Financial Accounting Standards
DOWNLOAD
Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 1978
Economic Consequences Of Financial Accounting Standards 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 1978 with Accounting categories.
Conference On The Economic Consequences Of Financial Accounting Standards
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 1978
Conference On The Economic Consequences Of Financial Accounting Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Accounting categories.
For Better Or For Worse The Economic Consequences Of Frequent Accounting Standard Changes
DOWNLOAD
Author : Melanie Demirtas
language : en
Publisher:
Release Date : 2018
For Better Or For Worse The Economic Consequences Of Frequent Accounting Standard Changes written by Melanie Demirtas and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
This paper sheds light on the short-term capital-market effects of all changes or amendments to International Financial Reporting Standards (IFRS) in the period between 2005 and 2014. The dynamic nature of IFRS is an interesting, yet underexplored setting. Since 2005 the International Accounting Standards Board (IASB) has adopted more than 100 changes to its accounting standards, claiming to improve transparency of financial reporting. We ask whether these standard changes are always for the better, or - at least sometimes - for the worse. Based on an international sample of more than 35,000 firm-year observations from 39 countries, we show that the IASB is generally compliant with its mission to increase the usefulness of financial reports for capital market participants. We however also show that positive capital market effects mainly arise when disclosure rules are changed whereas changing definition or measurement sections in accounting standards can also increase short-term opacity. Moreover, changing accounting standards may have adverse effects for firms closer to covenant violations. The paper contributes to the scarce literature on effects of (frequently) changing accounting standards.
The Economic Consequences Of Accounting Standards
DOWNLOAD
Author : Divya Anantharaman
language : en
Publisher:
Release Date : 2017
The Economic Consequences Of Accounting Standards written by Divya Anantharaman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Pension experts have long conjectured that pension accounting rules encourage firms to invest pension assets in risky asset classes (Zion and Carcache 2003, Gold 2005). The recent passage of IAS 19 Employee Benefits (Revised) (hereafter, “IAS 19R”) marks a fundamental shift in pension accounting, by removing from pension expense the use of a managerial estimate that is directly tied to the riskiness of plan assets (i.e., the expected rate of return (ERR) on plan assets), and replacing it with a managerial estimate that is unrelated to plan asset riskiness (i.e., the discount rate). The use of the ERR creates a financial reporting benefit for risk-taking, where sponsors recognize in reported income the benefits of risk-taking (via a higher ERR, which reduces pension expense), but not the costs of risk-taking (i.e., higher volatility in actual returns). Exploiting the quasi-experimental setting created by this shift in a difference-in-differences research design, we demonstrate that a sample of Canadian firms affected by IAS 19R reduces risk-taking in pension investments post-IAS 19R, compared to a control sample of US firms unaffected by IAS 19R. These findings provide some of the first empirical evidence on the economic consequences of the IAS 19R mandate eliminating the ERR-based pension accounting model, which still applies to US GAAP.
Financial Accounting
DOWNLOAD
Author : Greg Whittred
language : en
Publisher:
Release Date : 1990
Financial Accounting written by Greg Whittred and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Accounting categories.
Empirical Studies On Economic Consequences Of Accounting Standards
DOWNLOAD
Author : Fani Kalogirou
language : en
Publisher:
Release Date : 2012
Empirical Studies On Economic Consequences Of Accounting Standards written by Fani Kalogirou and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
Economic Consequences Of Accounting Standards
DOWNLOAD
Author : Eugene A. Imhoff
language : en
Publisher:
Release Date : 1988
Economic Consequences Of Accounting Standards written by Eugene A. Imhoff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Leases categories.
Economic Consequences Of Financial Accounting Standards
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 1978
Economic Consequences Of Financial Accounting Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Accounting categories.
Essays On The Economic Consequences Of Mandatory Ifrs Reporting Around The World
DOWNLOAD
Author : Ulf Brüggemann
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-08-31
Essays On The Economic Consequences Of Mandatory Ifrs Reporting Around The World written by Ulf Brüggemann 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 2011-08-31 with Business & Economics categories.
Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
Analytical Essays On The Economic Consequences Of Financial Accounting Standards
DOWNLOAD
Author : Guy Weyns
language : en
Publisher:
Release Date : 1993
Analytical Essays On The Economic Consequences Of Financial Accounting Standards written by Guy Weyns 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.