Three Essays On Voluntary And Mandatory Firm Disclosures
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Three Essays On Voluntary And Mandatory Firm Disclosures
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Author : Efstratios-Dimitrios Christoforakis
language : en
Publisher:
Release Date : 2020
Three Essays On Voluntary And Mandatory Firm Disclosures written by Efstratios-Dimitrios Christoforakis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Three Essays In Chinese Accounting
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Author : Cheng Zeng
language : en
Publisher:
Release Date : 2012
Three Essays In Chinese Accounting written by Cheng Zeng 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.
In this thesis, I examine financial reporting issues in the Chinese context, with a particular focus on the effect of political forces. The thesis consists of three essays. In the first essay, I examine whether the earnings properties and share price anticipation of earnings of Chinese firms changed following the mandatory adoption of Chinese IFRS in 2007. Using a set of IFRS "early adopters" as a control group, I find that the earnings persistence and other measures of earnings properties, among the treatment group of firms adopting Chinese IFRS in 2007, do not change significantly. However, I do find that share price anticipation of earnings improves for the treatment group relative to the control group, consistent with the improved transparency associated with Chinese IFRS adoption making it easier for investors to forecast future earnings. Particularly, I find that the improvement in the share price anticipation of earnings is confined to firms that are not state controlled or subsidized, and so largely rely on capital markets to supply most of their financial needs. In the second essay, I examine the value relevance of government subsidies for Chinese listed companies. My exploration of the valuation consequences of state support is structured around three questions. First, are the government subsidies received by Chinese listed companies value relevant? Second, does the value relevance of government subsidies depend on the purpose for which the subsidies are used? Third, does the value relevance of government subsidies depend on the channel through which the subsidies are granted? I motivate these research questions through interviews of accountants, managers, academics and government officials. Through large sample analyses, I confirm that subsidies are positively related to firm value, but less so for distressed firms and subsidies granted through non-tax channels. My study contributes to the understanding of a Chinese-style capitalism that is driving China towards becoming the largest economy in the World. In the third and final essay, I examine whether state subsidies influence the voluntary corporate social responsibility (CSR) disclosures of Chinese listed firms. Focusing on Chinese manufacturing industries for the period 2006-2009, I find that a well established model of CSR disclosures that was designed for Western companies produces similar results in China. I then go on to exploit the additional unique institutional features of China that have material implications for disclosure choice over and above the variables that commonly figure in Western models. In particular, I focus on the influence of state subsidies on the CSR disclosure choices of Chinese firms, taking care to distinguish between state-owned enterprises (SOEs) and non-state owned enterprises (NSOEs). I find that state subsidies do (do not) significantly affect the CSR disclosure choices of NSOEs (SOEs). I also find a significant difference between the influence of tax-based subsidies and non-tax based subsidies on NSOEs. My findings are consistent with the political cost hypothesis that firms receiving state subsidies, especially those not under state control, are pressured to disclose CSR activities due to political cost concerns associated with public demand as well as government scrutiny.
Essays On The Quality Of Audited Financial Statements
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Author : Ulf Mohrmann
language : en
Publisher: Logos Verlag Berlin GmbH
Release Date : 2016-02-15
Essays On The Quality Of Audited Financial Statements written by Ulf Mohrmann and has been published by Logos Verlag Berlin GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-15 with Business & Economics categories.
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
The Gaap Gap
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Author : Robert E. Litan
language : en
Publisher: American Enterprise Institute
Release Date : 2000
The Gaap Gap written by Robert E. Litan and has been published by American Enterprise Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.
Today's knowledge-based economy requires an entirely new system of assessing the value of companies--a system tapping the vast communication capabilities of the Internet.
The Way To The Trve Chvrch
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Author : John White
language : en
Publisher:
Release Date : 1612
The Way To The Trve Chvrch written by John White and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1612 with categories.
Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 2009-11
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 2009-11 with Dissertations, Academic categories.
Accounting And Accountability
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Author : Rob Gray
language : en
Publisher: Financial Times/Prentice Hall
Release Date : 1996
Accounting And Accountability written by Rob Gray 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 1996 with Industries categories.
The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in content. In advocating corporate social reporting as a practical and ethical alternative to conventional accounting practice, the text presents a stimulating and candid perspective on the changes and challenges within. Accounting and Accountability is written for practitioners, academics, researchers and students of financial accounting and reporting, accounting theory and accounting ethics.
Sustainability And Corporate Mechanisms In Asia
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Author : Ernest Lim
language : en
Publisher: Cambridge University Press
Release Date : 2020-04-02
Sustainability And Corporate Mechanisms In Asia written by Ernest Lim and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-02 with Law categories.
This book critically examines how corporate law and governance can be and should be used to promote sustainability in Asia.
Ask A Manager
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Author : Alison Green
language : en
Publisher: Hachette UK
Release Date : 2018-05-01
Ask A Manager written by Alison Green and has been published by Hachette UK this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-01 with Business & Economics categories.
'I'm a HUGE fan of Alison Green's "Ask a Manager" column. This book is even better' Robert Sutton, author of The No Asshole Rule and The Asshole Survival Guide 'Ask A Manager is the book I wish I'd had in my desk drawer when I was starting out (or even, let's be honest, fifteen years in)' - Sarah Knight, New York Times bestselling author of The Life-Changing Magic of Not Giving a F*ck A witty, practical guide to navigating 200 difficult professional conversations Ten years as a workplace advice columnist has taught Alison Green that people avoid awkward conversations in the office because they don't know what to say. Thankfully, Alison does. In this incredibly helpful book, she takes on the tough discussions you may need to have during your career. You'll learn what to say when: · colleagues push their work on you - then take credit for it · you accidentally trash-talk someone in an email and hit 'reply all' · you're being micromanaged - or not being managed at all · your boss seems unhappy with your work · you got too drunk at the Christmas party With sharp, sage advice and candid letters from real-life readers, Ask a Manager will help you successfully navigate the stormy seas of office life.
Mutual Funds
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Author : iMinds
language : en
Publisher: iMinds Pty Ltd
Release Date :
Mutual Funds written by iMinds and has been published by iMinds Pty Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on with Business & Economics categories.
Learn about Mutual Funds with iMinds Money's insightful fast knowledge series. A mutual fund is an investment vehicle that allows a group of investors to pool their money, allowing a professional to collectively trade securities on their behalf in exchange for a small fee. The pooled funds are used to purchase a diverse range of assets and provide a return to the investor. Typically the assets purchased are shares of companies and so reflect share market movements, but some funds focus on other markets such as property. Although the term 'mutual fund' has specific meaning in United States law,