Reporting Non-GAAP Financial Measures

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Author :
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1527543978
Total Pages : 420 pages
Book Rating : 4.5/5 (275 download)

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Book Synopsis Reporting Non-GAAP Financial Measures by : Nicola Moscariello

Download or read book Reporting Non-GAAP Financial Measures written by Nicola Moscariello and published by Cambridge Scholars Publishing. This book was released on 2019-11-25 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.

Essays on the Economic Consequences of Mandatory IFRS Reporting around the world

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3834969524
Total Pages : 162 pages
Book Rating : 4.8/5 (349 download)

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Book Synopsis Essays on the Economic Consequences of Mandatory IFRS Reporting around the world by : Ulf Brüggemann

Download or read book Essays on the Economic Consequences of Mandatory IFRS Reporting around the world written by Ulf Brüggemann and published by Springer Science & Business Media. This book was released on 2011-08-31 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Buffett Essays Symposium

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Author :
Publisher : Harriman House Limited
ISBN 13 : 0857195395
Total Pages : 122 pages
Book Rating : 4.8/5 (571 download)

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Book Synopsis The Buffett Essays Symposium by : Lawrence A. Cunningham

Download or read book The Buffett Essays Symposium written by Lawrence A. Cunningham and published by Harriman House Limited. This book was released on 2016-05-08 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Among the landmark occasions in the legendary history of Berkshire Hathaway and its iconic co-leaders, Warren Buffett and Charlie Munger, was a 1996 symposium held in New York at Cardozo Law School. The focus of the symposium was Warren's letters to Berkshire shareholders. The format was a series of panels with two dozen different experts dissecting all the ideas in the letters, about corporate governance, takeovers, investing, and accounting. Intellectual sparks illuminated the two-day affair, which drew unusual press interest for an academic convocation. While the principal tangible result of the conference was the publication of the international best-seller, The Essays of Warren Buffett: Lessons for Corporate America, the transcript of the symposium is now being made available with annotations and updated commentary that show just how timeless the topics are and how venerable the principles Buffett laid out remain. I had the honor of hosting the event, editing The Essays, and now publishing this archival treasure, with current assessments by such luminaries as Robert Hagstrom as well as several participants from the original symposium.

Intermediate Accounting, Volume 2

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119497043
Total Pages : 849 pages
Book Rating : 4.1/5 (194 download)

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Book Synopsis Intermediate Accounting, Volume 2 by : Donald E. Kieso

Download or read book Intermediate Accounting, Volume 2 written by Donald E. Kieso and published by John Wiley & Sons. This book was released on 2019-04-08 with total page 849 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intermediate Accounting, 12th Edition, Volume 2, continues to be the number one intermediate accounting resource in the Canadian market. Viewed as the most reliable resource by accounting students, faculty, and professionals, this course helps students understand, prepare, and use financial information by linking education with the real-world accounting environment. This new edition now incorporates new data analytics content and up-to-date coverage of leases and revenue recognition.

Essays on the Quality of Audited Financial Statements

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Author :
Publisher : Logos Verlag Berlin GmbH
ISBN 13 : 3832541853
Total Pages : 300 pages
Book Rating : 4.8/5 (325 download)

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Book Synopsis Essays on the Quality of Audited Financial Statements by : Ulf Mohrmann

Download or read book Essays on the Quality of Audited Financial Statements written by Ulf Mohrmann and published by Logos Verlag Berlin GmbH. This book was released on 2016-02-15 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Dissertation Abstracts International

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Author :
Publisher :
ISBN 13 :
Total Pages : 618 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Dissertation Abstracts International by :

Download or read book Dissertation Abstracts International written by and published by . This book was released on 2008 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Two Essays on Investors' Perceptions about Management Disclosures

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Publisher :
ISBN 13 :
Total Pages : 236 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Two Essays on Investors' Perceptions about Management Disclosures by : Hailan Zhou

Download or read book Two Essays on Investors' Perceptions about Management Disclosures written by Hailan Zhou and published by . This book was released on 2007 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Accounting and Equity Markets

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Author :
Publisher : Routledge
ISBN 13 : 1135077584
Total Pages : 443 pages
Book Rating : 4.1/5 (35 download)

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Book Synopsis Financial Accounting and Equity Markets by : Philip Brown

Download or read book Financial Accounting and Equity Markets written by Philip Brown and published by Routledge. This book was released on 2013-06-19 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and the politics and future of national accounting standards to name a few. This volume brings together the greatest hits of Brown’s career, including several articles that were published in out-of-the-way places, for easier use by students and researchers in the field. With a foreword written by Stephen A. Zeff, and an introduction that discusses the evolution of Brown’s research interests and explains the context for each of the essays included in the volume, this book offers the reader a unique look inside this remarkable 50-year career.

The End of Accounting and the Path Forward for Investors and Managers

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119191084
Total Pages : 268 pages
Book Rating : 4.1/5 (191 download)

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Book Synopsis The End of Accounting and the Path Forward for Investors and Managers by : Baruch Lev

Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

Essays on the Effects of Variation in Earnings Quality on the Coast of Equity Capital

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Author :
Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Essays on the Effects of Variation in Earnings Quality on the Coast of Equity Capital by : Gerhard J. Barone

Download or read book Essays on the Effects of Variation in Earnings Quality on the Coast of Equity Capital written by Gerhard J. Barone and published by . This book was released on 2002 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Number

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Author :
Publisher : Random House
ISBN 13 : 1588362884
Total Pages : 233 pages
Book Rating : 4.5/5 (883 download)

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Book Synopsis The Number by : Alex Berenson

Download or read book The Number written by Alex Berenson and published by Random House. This book was released on 2003-03-04 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this commanding big-picture analysis of what went wrong in corporate America, Alex Berenson, a top financial investigative reporter for The New York Times, examines the common thread connecting Enron, Worldcom, Halliburton, Computer Associates, Tyco, and other recent corporate scandals: the cult of the number. Every three months, 14,000 publicly traded companies report sales and profits to their shareholders. Nothing is more important in these quarterly announcements than earnings per share, the lodestar that investors—and these days, that’s most of us—use to judge the health of corporate America. earnings per share is the number for which all other numbers are sacrificed. It is the distilled truth of a company’s health. Too bad it’s often a lie. The Number provides a comprehensive overview of how Wall Street and corporate America lost their way during the great bull market that began in 1982. With fresh insight, wit, and a broad historical perspective, Berenson puts the accounting fraud of the past three years in context, describing how decades of lax standards and shady practices contributed to our current economic troubles. As the bull market turned into a bubble, Wall Street became utterly focused on “the number,” companies’ quarterly earnings. Along the way, the market lost track of what companies are really supposed to do—build profitable businesses with sustainable futures. With their pay soaring, and increasingly tied to their companies’ shares, executives were more than happy to give Wall Street the predictable earnings reports it wanted, what-ever the reality of their businesses. Accountants, analysts, money managers, and individual investors played along, while the Securities and Exchange Commission found itself overwhelmed and underequipped to cope with the earnings game. The Number offers a unified vision of how today’s accounting scandals reflect a broader system failure. As long as investors remain too focused on the number, companies will find ways to manipulate it. Alex Berenson gives anyone who has ever invested in—or worked for—a public company the tools necessary to see beyond the cult of the number, understand accounting and its limits, and recognize patterns that can lead to fraud. After two decades of stock market hype, The Number offers a welcome dose of truth about the way Wall Street and corporate America really work.

Essays on Institutional Economics and the Quality of Financial Reporting

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Author :
Publisher :
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Essays on Institutional Economics and the Quality of Financial Reporting by : John A. Hepp

Download or read book Essays on Institutional Economics and the Quality of Financial Reporting written by John A. Hepp and published by . This book was released on 2004 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Accounting in Germany

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Author :
Publisher : BoD – Books on Demand
ISBN 13 : 3844102086
Total Pages : 206 pages
Book Rating : 4.8/5 (441 download)

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Book Synopsis Tax Accounting in Germany by : Benedikt Zinn

Download or read book Tax Accounting in Germany written by Benedikt Zinn and published by BoD – Books on Demand. This book was released on 2012 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.

Intermediate Accounting, Volume 2

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119740444
Total Pages : 882 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Intermediate Accounting, Volume 2 by : Jerry J. Weygandt

Download or read book Intermediate Accounting, Volume 2 written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2022-03-14 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intermediate Accounting, 13th Canadian Edition has always been, and continues to be, the gold standard that helps connect students to the what, the why, and the how of accounting information. Through new edition updates, you will be able to spark efficient and effective learning and inspire and prepare students to be the accounting professionals of tomorrow. To help develop a deeper understanding of course concepts and move beyond basic understanding, students work through a high-quality assessment at varying levels, helping them learn more efficiently and create connections between topics and real-world application. This course also presents an emphasis on decision-making through Integrated Cases and Research and Analysis questions that allow students to analyze business transactions, apply both IFRS and ASPE, and explore how different accounting standards impact real companies. Throughout the course, students also work through a variety of hands-on activities including Data Analytics Problems, Analytics in Action features, Excel templates, and a new emphasis on sustainability, all within the chapter context. These applications help students develop an accounting decision-making mindset and improve the professional judgement and communication skills needed to be successful in the evolving accounting world.

Essays on Corporate Transparency and Governance Practices

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Author :
Publisher :
ISBN 13 :
Total Pages : 620 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Essays on Corporate Transparency and Governance Practices by : Artyom A. Durnev

Download or read book Essays on Corporate Transparency and Governance Practices written by Artyom A. Durnev and published by . This book was released on 2003 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Earnings Management by : Joshua Ronen

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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?

Three Essays on Analyst Earnings Forecast

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Author :
Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.:/5 (891 download)

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Book Synopsis Three Essays on Analyst Earnings Forecast by : Wenjuan Xie

Download or read book Three Essays on Analyst Earnings Forecast written by Wenjuan Xie and published by . This book was released on 2008 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: