Market Reaction to Quantitative and Qualitative Order Backlog Disclosures

Download Market Reaction to Quantitative and Qualitative Order Backlog Disclosures PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 53 pages
Book Rating : 4.:/5 (13 download)

DOWNLOAD NOW!


Book Synopsis Market Reaction to Quantitative and Qualitative Order Backlog Disclosures by : Ronen Feldman

Download or read book Market Reaction to Quantitative and Qualitative Order Backlog Disclosures written by Ronen Feldman and published by . This book was released on 2018 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: Information on Order Backlogs (OB) have long been sought after by analysts and practitioners as indicators of future sales, and in turn, of future earnings and stock returns. OB disclosures, though mandatory for annual reports, are voluntary for quarterly reports, and sometimes presented in preliminary earnings releases as a textual narration. We show that OB disclosures provide sales forecasting benefits to the users of financial statements and generate significant investor responses. Contributing to the existing literature, we study both annual and quarterly OB disclosures, and further distinguish between quantitative and qualitative OB disclosures in the quarterly filings. We investigate why managers make certain choices regarding the frequency and the format of OB disclosures. We show that both quantitative information on increases in OB and positive qualitative indications by management about the direction of OB, are associated with higher (incremental) immediate and drift returns.

SEC Reporting

Download SEC Reporting PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119724422
Total Pages : 608 pages
Book Rating : 4.1/5 (197 download)

DOWNLOAD NOW!


Book Synopsis SEC Reporting by : BDO USA

Download or read book SEC Reporting written by BDO USA and published by John Wiley & Sons. This book was released on 2020-06-23 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title clarifies new, difficult, and important reporting and disclosure requirements for SEC Reporting. You'll learn: The latest SEC developments and hot buttons. How to apply regulations S-X, S-K, and other SEC guidance. How to prepare and review financial statements and their related disclosures. It includes AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.

California Management Review

Download California Management Review PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.3/5 (121 download)

DOWNLOAD NOW!


Book Synopsis California Management Review by :

Download or read book California Management Review written by and published by . This book was released on 1992 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Preparation of Annual Disclosure Documents

Download Preparation of Annual Disclosure Documents PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 844 pages
Book Rating : 4.3/5 ( download)

DOWNLOAD NOW!


Book Synopsis Preparation of Annual Disclosure Documents by :

Download or read book Preparation of Annual Disclosure Documents written by and published by . This book was released on 1996 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Rational Expectations Approach to Macroeconometrics

Download A Rational Expectations Approach to Macroeconometrics PDF Online Free

Author :
Publisher : University of Chicago Press
ISBN 13 : 0226531929
Total Pages : 184 pages
Book Rating : 4.2/5 (265 download)

DOWNLOAD NOW!


Book Synopsis A Rational Expectations Approach to Macroeconometrics by : Frederic S. Mishkin

Download or read book A Rational Expectations Approach to Macroeconometrics written by Frederic S. Mishkin and published by University of Chicago Press. This book was released on 2007-11-01 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Rational Expectations Approach to Macroeconometrics pursues a rational expectations approach to the estimation of a class of models widely discussed in the macroeconomics and finance literature: those which emphasize the effects from unanticipated, rather than anticipated, movements in variables. In this volume, Fredrick S. Mishkin first theoretically develops and discusses a unified econometric treatment of these models and then shows how to estimate them with an annotated computer program.

The ValueReporting Revolution

Download The ValueReporting Revolution PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 0471046655
Total Pages : 369 pages
Book Rating : 4.4/5 (71 download)

DOWNLOAD NOW!


Book Synopsis The ValueReporting Revolution by : Robert G. Eccles

Download or read book The ValueReporting Revolution written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2002-03-14 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive framework for achieving higher levels of corporate information disclosure and transparency In order to decide whether or not a company is a good investment, analysts and investment professionals need to know as much as possible about the company's tangible and intangible assets, as well as a variety of critical performance measures. Written by an international team of experts, The Value Reporting Revolution clearly explains why corporations must move toward greater transparency and, more importantly, it provides a comprehensive framework for achieving that goal. Among other important lessons, readers learn how to identify the gaps between how corporate managers perceive their disclosure practices versus how the markets see them, as well as how to leverage their organizations' electronic communications technology and tools to ensure easy access to vital information and more meaningful data analysis. Robert Eccles (Jupiter, FL) is President of Advisory Capital Partners, Inc. Robert H. Herz (New York, NY) is a Partner at PricewaterhouseCoopers, US. David Phillips (London, UK) is a Partner at PricewaterhouseCoopers, UK. Mary M. Keegan (London, UK) is head of Global Corporate Reporting at PricewaterhouseCoopers, UK.

Audit and Accounting Guide

Download Audit and Accounting Guide PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1948306549
Total Pages : 1024 pages
Book Rating : 4.9/5 (483 download)

DOWNLOAD NOW!


Book Synopsis Audit and Accounting Guide by : AICPA

Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2019-04-23 with total page 1024 pages. Available in PDF, EPUB and Kindle. Book excerpt: ASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance. That means unprecedented changes, affecting virtually all industries and all size organizations. For preparers, this guide provides the comprehensive, reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern. This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense, Airlines, Asset Management, Broker-Dealers, Construction Contractors, Depository Institutions, Gaming, Health Care, Hospitality, Insurance, Not-for-Profits, Oil and Gas, Power and Utility, Software, Telecommunications, and Timeshare.

Earnings Quality

Download Earnings Quality PDF Online Free

Author :
Publisher : Now Publishers Inc
ISBN 13 : 1601981147
Total Pages : 97 pages
Book Rating : 4.6/5 (19 download)

DOWNLOAD NOW!


Book Synopsis Earnings Quality by : Jennifer Francis

Download or read book Earnings Quality written by Jennifer Francis and published by Now Publishers Inc. This book was released on 2008 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.

Fundamental Financial Accounting Concepts

Download Fundamental Financial Accounting Concepts PDF Online Free

Author :
Publisher : McGraw-Hill Companies
ISBN 13 : 9780072299038
Total Pages : 696 pages
Book Rating : 4.2/5 (99 download)

DOWNLOAD NOW!


Book Synopsis Fundamental Financial Accounting Concepts by : Thomas P. Edmonds

Download or read book Fundamental Financial Accounting Concepts written by Thomas P. Edmonds and published by McGraw-Hill Companies. This book was released on 2000 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prepared by Phil Olds, Virginia Commonwealth University

Integrated Reporting

Download Integrated Reporting PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3319021680
Total Pages : 354 pages
Book Rating : 4.3/5 (19 download)

DOWNLOAD NOW!


Book Synopsis Integrated Reporting by : Cristiano Busco

Download or read book Integrated Reporting written by Cristiano Busco and published by Springer Science & Business Media. This book was released on 2013-11-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Government Auditing Standards - 2018 Revision

Download Government Auditing Standards - 2018 Revision PDF Online Free

Author :
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

DOWNLOAD NOW!


Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Integrated Reporting

Download Integrated Reporting PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 1137551496
Total Pages : 336 pages
Book Rating : 4.1/5 (375 download)

DOWNLOAD NOW!


Book Synopsis Integrated Reporting by : Chiara Mio

Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Annual Report

Download Annual Report PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.3/5 (555 download)

DOWNLOAD NOW!


Book Synopsis Annual Report by : C.R. Bard, Inc

Download or read book Annual Report written by C.R. Bard, Inc and published by . This book was released on 2004 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Register

Download Federal Register PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 904 pages
Book Rating : 4.:/5 (31 download)

DOWNLOAD NOW!


Book Synopsis Federal Register by :

Download or read book Federal Register written by and published by . This book was released on 1988-10-14 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Global Financial Stability Report, April 2013

Download Global Financial Stability Report, April 2013 PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1475589581
Total Pages : 160 pages
Book Rating : 4.4/5 (755 download)

DOWNLOAD NOW!


Book Synopsis Global Financial Stability Report, April 2013 by : International Monetary Fund. Monetary and Capital Markets Department

Download or read book Global Financial Stability Report, April 2013 written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2013-04-17 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Financial Stability Report examines current risks facing the global financial system and policy actions that may mitigate these. It analyzes the key challenges facing financial and nonfinancial firms as they continue to repair their balance sheets. Chapter 2 takes a closer look at whether sovereign credit default swaps markets are good indicators of sovereign credit risk. Chapter 3 examines unconventional monetary policy in some depth, including the policies pursued by the Federal Reserve, the Bank of England, the Bank of Japan, the European Central Bank, and the U.S. Federal Reserve.

Audit and Accounting Guide: Construction Contractors, 2018

Download Audit and Accounting Guide: Construction Contractors, 2018 PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1948306018
Total Pages : 400 pages
Book Rating : 4.9/5 (483 download)

DOWNLOAD NOW!


Book Synopsis Audit and Accounting Guide: Construction Contractors, 2018 by : AICPA

Download or read book Audit and Accounting Guide: Construction Contractors, 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-10-09 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the construction contractors industry standard resource, this 2018 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. Further, as an Appendix to Chapter 2, Contract Accounting, the guide contains the views of the AICPA's Revenue Recognition Task Force and Financial Reporting Executive Committee on the implementation of FASB ASU No. 2014-09. Whether you are in public accounting, performing assurance services, or operate in the industry, this resource has the information you need to perform at your best. Highlighting practical tips and industry specific guidance, this guide provides value from simple accounting to joint venture creation and takes a deep dive into industry specific auditing procedures. With two complete sets of financial statements and disclosures, it provides an industry accepted blueprint from where to start, or a reference for auditing the final product.

Bridging the GAAP

Download Bridging the GAAP PDF Online Free

Author :
Publisher : World Scientific
ISBN 13 : 981435001X
Total Pages : 305 pages
Book Rating : 4.8/5 (143 download)

DOWNLOAD NOW!


Book Synopsis Bridging the GAAP by : Zvi Wiener

Download or read book Bridging the GAAP written by Zvi Wiener and published by World Scientific. This book was released on 2012 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bridging the GAAP: Recent Advances in Finance and Accounting lies at the intersection of the two disciplines. The readings in this volume bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and by providing interesting points of view regarding their interface. Most of the chapters concentrate on the topic of fair value accounting and on the extent to which accounting numbers mirror the financial situation of the firm. This book combines new developments in the areas of theoretical and empirical finance and accounting, and emphasizes the convergence of these two disciplines to better serve researchers, investors and the general public. The papers contained in this volume will help scholars, practitioners and investors better understand the similarities and differences between these two important fields of study.