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Information Content Of Non Gaap Earnings Of Cross Listed Companies
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Book Synopsis Information Content of Non-GAAP Earnings of Cross-Listed Companies by : Subash Adhikari
Download or read book Information Content of Non-GAAP Earnings of Cross-Listed Companies written by Subash Adhikari and published by . This book was released on 2018 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: To supplement earnings reported under generally accepted accounting principles (GAAP), public companies often voluntarily report alternative measures of earnings called non-GAAP earnings (NGE). These companies assert that NGE exclude the effect of non-recurring transactions, thereby helping users of financial information to better assess the company's past performance and prospects. Because NGE measures are not well defined, managers can exploit the inherent discretion in calculating NGE to mislead users. Prior studies provide arguments and evidence on the informative as well as opportunistic use of NGE. However, the studies have examined the characteristics and informativeness of NGE with a focus on U.S. companies. The results of studies that consider the NGE disclosure by U.S. companies may not be generalizable to the cross-listed companies because foreign financial reporting standards are different from the U.S. GAAP. Further, prior studies report a difference in earnings quality of U.S. firms and cross-listed firms, which can also result in a difference in the informativeness of their NGE. To fill this gap in literature, I examine whether the informativeness of NGE of cross-listed companies is different from that of U.S. companies. This study contributes to the debate on the informativeness of NGE. It provides evidence that in general, NGE are equally informative for U.S. and foreign companies but foreign companies are more opportunistic in excluding recurring items from NGE. The results of this study are of potential interest to investors, regulators, and academics who are interested in and interact with cross-listed companies.
Book Synopsis The RISE and RISE of NON-GAAP DISCLOSURE by : Jeff Coulton
Download or read book The RISE and RISE of NON-GAAP DISCLOSURE written by Jeff Coulton and published by . This book was released on 2016-11-24 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis Market Microstructure Theory by : Maureen O'Hara
Download or read book Market Microstructure Theory written by Maureen O'Hara and published by John Wiley & Sons. This book was released on 1998-03-06 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by one of the leading authorities in market microstructure research, this book provides a comprehensive guide to the theoretical work in this important area of finance.
Book Synopsis Developments in Financial Reporting by Multinationals by : Clare B. Roberts
Download or read book Developments in Financial Reporting by Multinationals written by Clare B. Roberts and published by Edward Elgar Publishing. This book was released on 2004 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is concerned with financial reporting issues resulting from the growth and spread of multinational corporations. The book consists of up-to-date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as segment reporting, disclosure standards, financial reporting and stock markets. The final part deals with the reporting practices of individual companies over time. This insightful volume will be of value to researchers and practitioners alike.
Book Synopsis Introduction to Earnings Management by : Malek El Diri
Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
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.
Author :United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment Publisher : ISBN 13 : Total Pages :168 pages Book Rating :4.3/5 (91 download)
Book Synopsis International Accounting Standards by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment
Download or read book International Accounting Standards written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment and published by . This book was released on 2010 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Journal of International Accounting, Auditing & Taxation by :
Download or read book Journal of International Accounting, Auditing & Taxation written by and published by . This book was released on 1998 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Advances in Computer Science and Education by : Anne Xie
Download or read book Advances in Computer Science and Education written by Anne Xie and published by Springer Science & Business Media. This book was released on 2012-01-25 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: CSE2011 is an integrated conference concentration its focus on computer science and education. In the proceeding, you can learn much more knowledge about computer science and education of researchers from all around the world. The main role of the proceeding is to be used as an exchange pillar for researchers who are working in the mentioned fields. In order to meet the high quality of Springer, AISC series, the organization committee has made their efforts to do the following things. Firstly, poor quality paper has been refused after reviewing course by anonymous referee experts. Secondly, periodically review meetings have been held around the reviewers about five times for exchanging reviewing suggestions. Finally, the conference organizers had several preliminary sessions before the conference. Through efforts of different people and departments, the conference will be successful and fruitful.
Book Synopsis Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP by : Francesco Bellandi
Download or read book Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-21 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Book Synopsis Collected Abstracts of the American Accounting Association's Annual Meeting by :
Download or read book Collected Abstracts of the American Accounting Association's Annual Meeting written by and published by . This book was released on 1993 with total page 766 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis International Financial Reporting Standards Implementation by : Mohammad Nurunnabi
Download or read book International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Book Synopsis Dividend-based Earnings Management by : Eero Kasanen
Download or read book Dividend-based Earnings Management written by Eero Kasanen and published by . This book was released on 1992 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Cross-Listing of Chinese Firms by : Liu, Lixian
Download or read book International Cross-Listing of Chinese Firms written by Liu, Lixian and published by IGI Global. This book was released on 2014-01-31 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: While many nations are still struggling from the global financial crisis and regaining their financial security, investors are considering alternative options for investing their money; and the secure financial sector is China appears as a viable option. International Cross-Listing of Chinese Firms examines the successful techniques and strategies that Chinese companies are using within their financial practices. It highlights the foreign-based multinational enterprise theories related to the major international stock markets. By providing the latest theories and research, this book will be beneficial for business practitioners, researchers, and managers interested in the relationship between cross-listing and firm valuation of Chinese firms.
Book Synopsis Financial Reporting by Multinationals by : Carol A. Adams
Download or read book Financial Reporting by Multinationals written by Carol A. Adams and published by Edward Elgar Publishing. This book was released on 1996 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of articles from 1988-1994 issues of professional journals, discussing financial reporting issues that are unique to international business. Part I provides an overview of aspects of international financial accounting including classification, country specific studies, and harmonization (covered in detail by vols. 1, 2, 3, and 4 of the series). Part II details four accounting techniques of concern to multinationals: group accounts and consolidation, segmental reporting, foreign currency translation, and accounting for inflation. Part III looks at international financial reporting issues such as financial reporting and stock markets, and financial reporting and other users. For accountants. Annotation copyright by Book News, Inc., Portland, OR
