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Critical Accounting Policy Disclosures
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Book Synopsis Critical Accounting Policy Disclosures by : Carolyn B. Levine
Download or read book Critical Accounting Policy Disclosures written by Carolyn B. Levine and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: To increase investor awareness of the sensitivity of financial statements to the methods, assumptions, and estimates underlying their preparation, the Securities and Exchange Commission proposed that firms include disclosures about critical accounting policies in their 10-Ks. Using a large sample of CAP disclosures from SEC filers, we examine the extent to which CAP disclosures correlate with existing financial statement information, provide new information, and correlate with existing measures of accounting quality. We also consider strategic disclosure strategies and examine whether actual disclosures are consistent with hypotheses generated from game theoretical analyses. We provide evidence that firms disclosures confirm information provided within existing financial statements, provide incremental information. Rather than policy by policy, disclosure decisions seem to be made conditionally, using a portfolio approach.
Book Synopsis Is the Quality of Critical Accounting Policy Disclosures Lower for Companies with High Information Asymmetry?* by : Craig Paprocki
Download or read book Is the Quality of Critical Accounting Policy Disclosures Lower for Companies with High Information Asymmetry?* written by Craig Paprocki and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our paper (1) documents public companies' most frequent choices of critical accounting policies, (2) tests whether the number and quality of critical accounting policies disclosures increased from the first to second year after the release of SEC cautionary advice on critical accounting policy disclosures, and (3) tests whether the quality of critical accounting policy disclosures is significantly associated with information asymmetry. Our results show an increase in the number and quality of critical accounting policy disclosures and a significant association between the quality of those disclosures and a proxy for information asymmetry.
Book Synopsis Have SEC Critical Accounting Policy Guidelines Improved MD & A Disclosures? by : Jillian Kay Snyder
Download or read book Have SEC Critical Accounting Policy Guidelines Improved MD & A Disclosures? written by Jillian Kay Snyder and published by . This book was released on 2005 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Disclosure & Other Lessons Learned After Enron by :
Download or read book Disclosure & Other Lessons Learned After Enron written by and published by . This book was released on 2002 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Critical Accounting Estimate Disclosures and the Value Relevance of Balance Sheet Items by : Matthew Ryan Glendening
Download or read book Critical Accounting Estimate Disclosures and the Value Relevance of Balance Sheet Items written by Matthew Ryan Glendening and published by . This book was released on 2012 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the early 2000s, the Securities and Exchange Commission (SEC) called on firms to provide new MD & A disclosures about their critical accounting estimates. The new disclosures outline how reasonably likely changes in firms' highly uncertain accounting estimates would affect earnings. Because the new disclosure practice potentially highlights accrual estimates with a reduced level of reliability (i.e. greater estimation error) arising from uncertainty in the accrual measurement process, I examine whether the presence of a critical accounting estimate (CAE) disclosure partially explains cross-sectional variation in the value relevance of balance sheet items. Using a sample of non-financial and non-utility S & P 500 firms from 2004 to 2009, I find the value relevance of a balance sheet item is negatively associated with the presence of a related CAE disclosure. To corroborate my value relevance findings, I also examine whether the predictive value of accruals with respect to future cash flows and accrual noise, which are two accounting-based characteristics of useful accounting information, are associated with the presence of a CAE disclosure. I find the incremental predictive value of accruals with respect to future cash flows (accrual noise) is negatively (positively) associated with the presence of a CAE disclosure. Overall, these results suggest investors perceive balance sheet items accompanied by a related, account-specific CAE disclosure to have lower reliability, and consistent with investors' perceptions, accrual estimates have less predictive value and are noisier when these disclosures are present. Other findings indicate that the magnitude of estimation error and disclosure complexity play a role in the extent to which investors reduce their reliability perceptions in the presence of a CAE disclosure.
Book Synopsis The New Disclosure & Corporate Governance Regime by : Stanley Keller
Download or read book The New Disclosure & Corporate Governance Regime written by Stanley Keller and published by . This book was released on 2002 with total page 940 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Beyond Perceptions, Crafting Meaning by : Cheryl R. Lehman
Download or read book Beyond Perceptions, Crafting Meaning written by Cheryl R. Lehman and published by Emerald Group Publishing. This book was released on 2019-05-28 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Researching accounting’s participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms.
Book Synopsis Reaching Key Financial Reporting Decisions by : Stella Fearnley
Download or read book Reaching Key Financial Reporting Decisions written by Stella Fearnley and published by John Wiley & Sons. This book was released on 2011-08-04 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor's report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.
Book Synopsis Effective Company Disclosure in the Digital Age by : Gill North
Download or read book Effective Company Disclosure in the Digital Age written by Gill North and published by Kluwer Law International B.V.. This book was released on 2015-10-16 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Effective corporate reporting and disclosure are critical in financial markets to promote vigorous competition, optimal performance, and transparency. This book examines whether existing disclosure frameworks in eight countries with the world's most significant securities exchanges achieve these objectives, and then, drawing on extensive empirical findings, identifies the policies and practices that contribute most to improving the overall quality of listed company reporting and communication. Contending that public disclosure of listed company information is an essential precondition to the long-term efficient operation of financial markets, the book provides analysis of such issues and topics as the following: - arguments for and against mandatory disclosure regimes; - key principles of periodic and continuous disclosure regulation; - tensions between direct and indirect investment in financial markets; - assumptions concerning the need to maintain a privileged role for financial intermediaries; - intermediary, analyst, and research incentives; - protection of individual investors; - selective disclosure; - disclosure of bad news; - the role of accounting standards; - public access to company briefings; - long term performance reporting and analysis; and - company reporting developments. A significant portion of the book provides an overview of disclosure regulation and practice in the United States, Canada, Germany, the United Kingdom, Japan, Hong Kong, Australia, and Singapore. A highly informative survey looks at company reports, disclosures, and websites of large listed companies, including Microsoft, Citigroup, Teck Resources, Deutsche Bank, BP, Sony, PetroChina Company, BHP Billiton, and Singapore Telecommunications. The book discusses common disclosure issues that arise across jurisdictions, provides valuable insights on the efficacy of existing disclosure regulation and practice, and highlights the important principles, processes, and practices that underpin best practice company disclosure frameworks. It will be welcomed by company boards and executives and their counsel, as well as by policymakers and scholars in the areas of corporate, securities, banking and financial law, accounting, economics and finance.
Book Synopsis Non-Financial Disclosure and Integrated Reporting by : Lucrezia Songini
Download or read book Non-Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Book Synopsis Disclosure Regulation, Governance Mechanisms and Their Implementation in Practice by : Hendrik Rupertus
Download or read book Disclosure Regulation, Governance Mechanisms and Their Implementation in Practice written by Hendrik Rupertus and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Making Accounting Policy by : David Solomons
Download or read book Making Accounting Policy written by David Solomons and published by Oxford University Press, USA. This book was released on 1986 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: The way expenditures and income, assets and liabilities, are reported can make an enormous difference in how a firm's performance is judged by stockholders, the financial community, regulatory agencies, and the public. This book is neither a primer on accounting nor a guide to managing an accounting department; rather it is a comprehensive examination of how a firm's accounting policy affects the profits it reports and keeps.
Book Synopsis The Evolution of Corporate Disclosure by : Alessandro Ghio
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Book Synopsis Accounting Disclosure and Real Effects by : Chandra Kanodia
Download or read book Accounting Disclosure and Real Effects written by Chandra Kanodia and published by Now Publishers Inc. This book was released on 2007 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.
Book Synopsis Accounting Choices in Family Firms by : Silvia Ferramosca
Download or read book Accounting Choices in Family Firms written by Silvia Ferramosca and published by Springer. This book was released on 2018-03-13 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
Book Synopsis Accounting Policy Disclosures and Analysts' Forecasts by : Ole-Kristian Hope
Download or read book Accounting Policy Disclosures and Analysts' Forecasts written by Ole-Kristian Hope and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using an international sample, I investigate whether the extent of firms' disclosure of their accounting policies in the annual report is associated with properties of analysts' earnings forecasts. Controlling for firm- and country-level variables, I find that the level of accounting policy disclosure is significantly negatively related to forecast dispersion and forecast error. In particular, I find that accounting policy disclosures are incrementally useful to analysts over and above all other annual report disclosures. These findings suggest that accounting policy disclosures reduce uncertainty about forecasted earnings. I find univariate but not multivariate support for the hypothesis that accounting policy disclosures are especially helpful to analysts in environments where firms can choose among a larger set of accounting methods.
Book Synopsis Disclosure of Accounting Policies by :
Download or read book Disclosure of Accounting Policies written by and published by . This book was released on 1974 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
