Is Analyst Forecast Accuracy Associated With Accounting Information Use

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The Decision Usefulness of Additional Fair Value Disclosures

Author : Theresa Herrmann
Publisher : Springer
ISBN 13 : 3658248327
Total Pages : 189 pages
Book Rating : 4.6/5 (582 download)

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Book Synopsis The Decision Usefulness of Additional Fair Value Disclosures by : Theresa Herrmann

Download or read book The Decision Usefulness of Additional Fair Value Disclosures written by Theresa Herrmann and published by Springer. This book was released on 2018-12-28 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness. Thus, investors have varying information needs that are strongly linked to the development of a firm’s key asset.

New Determinants of Analysts’ Earnings Forecast Accuracy

Author : Tanja Klettke
Publisher : Springer Science & Business
ISBN 13 : 3658056347
Total Pages : 120 pages
Book Rating : 4.6/5 (58 download)

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Book Synopsis New Determinants of Analysts’ Earnings Forecast Accuracy by : Tanja Klettke

Download or read book New Determinants of Analysts’ Earnings Forecast Accuracy written by Tanja Klettke and published by Springer Science & Business. This book was released on 2014-04-28 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial analysts provide information in their research reports and thereby help forming expectations of a firm’s future business performance. Thus, it is essential to recognize analysts who provide the most precise forecasts and the accounting literature identifies characteristics that help finding the most accurate analysts. Tanja Klettke detects new relationships and identifies two new determinants of earnings forecast accuracy. These new determinants are an analyst’s “general forecast effort” and the “number of supplementary forecasts”. Within two comprehensive empirical investigations she proves these measures’ power to explain accuracy differences. Tanja Klettke’s research helps investors and researchers to identify more accurate earnings forecasts.

Advances in Accounting Behavioral Research

Author : Khondkar E. Karim
Publisher : Emerald Group Publishing
ISBN 13 : 1803828013
Total Pages : 297 pages
Book Rating : 4.8/5 (38 download)

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Book Synopsis Advances in Accounting Behavioral Research by : Khondkar E. Karim

Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2022-08-25 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications.

Applied Research in Financial Reporting

Author : Mohammad Javad Abdolmohammadi
Publisher : Irwin/McGraw-Hill
ISBN 13 :
Total Pages : 340 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Applied Research in Financial Reporting by : Mohammad Javad Abdolmohammadi

Download or read book Applied Research in Financial Reporting written by Mohammad Javad Abdolmohammadi and published by Irwin/McGraw-Hill. This book was released on 2002 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to solve complex accounting and reporting issues by focusing on applied research, which accounting graduate are expected to know about, as well as having knowledge of accounting concepts, methods and procedures typically covered in intermediate and advanced accounting courses. Using real-world case analysis and issue-based research approaches, the book helps students to develop critical thinking skills and encourages them to think creatively. Section I provides the foundation for applied professional research; Section II covers application issues.

Accounting for Income Taxes

Author : John R. Graham
Publisher : Now Pub
ISBN 13 : 9781601986122
Total Pages : 176 pages
Book Rating : 4.9/5 (861 download)

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Book Synopsis Accounting for Income Taxes by : John R. Graham

Download or read book Accounting for Income Taxes written by John R. Graham and published by Now Pub. This book was released on 2012-11-09 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.

Research and Technology

Author :
Publisher :
ISBN 13 : 9780072763447
Total Pages : 846 pages
Book Rating : 4.7/5 (634 download)

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Book Synopsis Research and Technology by :

Download or read book Research and Technology written by and published by . This book was released on 2002 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Judgment and Decision Making in Accounting

Author : Sarah E. Bonner
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Judgment and Decision Making in Accounting by : Sarah E. Bonner

Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.

Advances in Quantitative Analysis of Finance and Accounting (New Series) Vol. 17

Author : Cheng F.Lee
Publisher : Center for PBBEFR & Ainosco Press
ISBN 13 : 9866286754
Total Pages : pages
Book Rating : 4.8/5 (662 download)

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Book Synopsis Advances in Quantitative Analysis of Finance and Accounting (New Series) Vol. 17 by : Cheng F.Lee

Download or read book Advances in Quantitative Analysis of Finance and Accounting (New Series) Vol. 17 written by Cheng F.Lee and published by Center for PBBEFR & Ainosco Press. This book was released on 2020-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.

Issues in Accounting, Administration, and Corporate Governance: 2013 Edition

Author :
Publisher : ScholarlyEditions
ISBN 13 : 1490108351
Total Pages : 242 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Issues in Accounting, Administration, and Corporate Governance: 2013 Edition by :

Download or read book Issues in Accounting, Administration, and Corporate Governance: 2013 Edition written by and published by ScholarlyEditions. This book was released on 2013-05-01 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues in Accounting, Administration, and Corporate Governance: 2013 Edition is a ScholarlyEditions™ book that delivers timely, authoritative, and comprehensive information about Logistics. The editors have built Issues in Accounting, Administration, and Corporate Governance: 2013 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Logistics in this book to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Issues in Accounting, Administration, and Corporate Governance: 2013 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at http://www.ScholarlyEditions.com/.

Accounting Theory

Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)

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Book Synopsis Accounting Theory by : Harry I. Wolk

Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Transparency in Information and Governance

Author : J. Jay Choi
Publisher : Emerald Group Publishing
ISBN 13 : 1780527659
Total Pages : 388 pages
Book Rating : 4.7/5 (85 download)

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Book Synopsis Transparency in Information and Governance by : J. Jay Choi

Download or read book Transparency in Information and Governance written by J. Jay Choi and published by Emerald Group Publishing. This book was released on 2012-10-17 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: For this volume we have collected 12 original research papers dealing with various issues relating to transparency. This topic spans many disciplines beyond accounting and finance, intersecting economics, law and management, embracing sociology and political science, and offering opportunities for creative interdisciplinary research. We hope this v

Forecasting Profit

Author : Mike Metcalfe
Publisher : Springer Science & Business Media
ISBN 13 : 1461522552
Total Pages : 354 pages
Book Rating : 4.4/5 (615 download)

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Book Synopsis Forecasting Profit by : Mike Metcalfe

Download or read book Forecasting Profit written by Mike Metcalfe and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about managing the task of forecasting profit. It builds a case for using multiple methods, providing examples of each method, and suggesting practical techniques to use in dealing with the issues and problems of accuracy in profit forecasts. All the elements that infringe on profits (costs, sales, budgeting, investment, and loan default) are examined within this framework. In addition to synthesizing the research, Professor Metcalfe has applied his own research work on forecast modeling and judgmental methods. The final result is a practical reference book for making more accurate profit forecasts.

Financial Accounting and Equity Markets

Author : Philip Brown
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 Analysis and Use of Financial Statements

Author : Gerald I. White
Publisher : John Wiley & Sons
ISBN 13 : 0471375942
Total Pages : 786 pages
Book Rating : 4.4/5 (713 download)

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Book Synopsis The Analysis and Use of Financial Statements by : Gerald I. White

Download or read book The Analysis and Use of Financial Statements written by Gerald I. White and published by John Wiley & Sons. This book was released on 2002-12-30 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.

Beyond Internal Control over Financial Reporting

Author : Daoguang Yang
Publisher : Taylor & Francis
ISBN 13 : 1003848605
Total Pages : 194 pages
Book Rating : 4.0/5 (38 download)

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Book Synopsis Beyond Internal Control over Financial Reporting by : Daoguang Yang

Download or read book Beyond Internal Control over Financial Reporting written by Daoguang Yang and published by Taylor & Francis. This book was released on 2024-02-06 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: By examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in financing, investment, profit distribution, and corporate strategies through China's experience. In doing so, it confirms the effectiveness and superiority of internal control over operation and management. The book compares the various internal control methods used in China and the USA, namely, operation and management-oriented versus financial reporting-oriented approaches. It also discusses the differences in corporate risk attitudes and behaviours under the two approaches. The author then proposes the hyper-correction hypothesis and the trimming hypothesis. Empirical findings regarding corporate cash policy, mergers and acquisitions, tax avoidance, and diversification strategy reveal that internal control in China does not result in undue risk aversion but instead manages enterprise risk within a reasonable capacity. These results support the trimming hypothesis and demonstrate that internal control is a useful risk management tool. The title will appeal to students, academics, and accounting professionals interested in internal control (risk management), accounting, auditing and corporate finance, regulation and governance.

Advances in Quantitative Analysis of Finance and Accounting (New Series，2011) Vol．9

Author : Cheng F. Lee
Publisher : Center for PBBEFR & Airiti Press
ISBN 13 : 9866286436
Total Pages : 339 pages
Book Rating : 4.8/5 (662 download)

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Book Synopsis Advances in Quantitative Analysis of Finance and Accounting (New Series，2011) Vol．9 by : Cheng F. Lee

Download or read book Advances in Quantitative Analysis of Finance and Accounting (New Series，2011) Vol．9 written by Cheng F. Lee and published by Center for PBBEFR & Airiti Press. This book was released on 2011-10-01 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.

Multinationality--Earnings, Efficiency, and Market Considerations

Author : Ahmed Riahi-Belkaoui
Publisher : Bloomsbury Publishing USA
ISBN 13 : 031300482X
Total Pages : 289 pages
Book Rating : 4.3/5 (13 download)

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Book Synopsis Multinationality--Earnings, Efficiency, and Market Considerations by : Ahmed Riahi-Belkaoui

Download or read book Multinationality--Earnings, Efficiency, and Market Considerations written by Ahmed Riahi-Belkaoui and published by Bloomsbury Publishing USA. This book was released on 2001-12-30 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.