The Impact Of Ifrs Adoption On Earnings Management Results From Canada

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Earnings Quality

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

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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.

International Accounting and Multinational Enterprises

Author : Lee H. Radebaugh
Publisher : John Wiley & Sons
ISBN 13 : 0471652695
Total Pages : 520 pages
Book Rating : 4.4/5 (716 download)

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Book Synopsis International Accounting and Multinational Enterprises by : Lee H. Radebaugh

Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.

The world price of earnings opacity

Author : Uptal Bhattacharya
Publisher :
ISBN 13 : 9789616430258
Total Pages : 27 pages
Book Rating : 4.4/5 (32 download)

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Book Synopsis The world price of earnings opacity by : Uptal Bhattacharya

Download or read book The world price of earnings opacity written by Uptal Bhattacharya and published by . This book was released on 2002 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Earnings Management

Author : Joshua Ronen
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?

The German Financial System

Author : Jan Pieter Krahmen (editor)
Publisher :
ISBN 13 : 0199253161
Total Pages : 550 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis The German Financial System by : Jan Pieter Krahmen (editor)

Download or read book The German Financial System written by Jan Pieter Krahmen (editor) and published by . This book was released on 2004 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.

Portfolio Preferences of Foreign Institutional Investors

Author : Reena Aggarwal
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 47 pages
Book Rating : 4./5 ( download)

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Book Synopsis Portfolio Preferences of Foreign Institutional Investors by : Reena Aggarwal

Download or read book Portfolio Preferences of Foreign Institutional Investors written by Reena Aggarwal and published by World Bank Publications. This book was released on 2003 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Theory of Accounting and Control

Author : Shyam Sunder
Publisher : South Western Educational Publishing
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Theory of Accounting and Control by : Shyam Sunder

Download or read book Theory of Accounting and Control written by Shyam Sunder and published by South Western Educational Publishing. This book was released on 1997 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm.

The Family Business

Author : Fred Neubauer
Publisher : Springer
ISBN 13 : 1349144657
Total Pages : 293 pages
Book Rating : 4.3/5 (491 download)

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Book Synopsis The Family Business by : Fred Neubauer

Download or read book The Family Business written by Fred Neubauer and published by Springer. This book was released on 2016-07-27 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: The family business has a far reaching influence on economies throughout the world. No other type of business has driven economic development in the same way and today, in almost all countries, family businesses including such giants as Ford, Levi Strauss, L'Oréal and Ferrero are the source of more than half of the Gross National Product (GNP) and employment. As a result of their prominence the question of how they are governed, controlled and accounted for is crucial not only for the owning families, but also for the societies in which these companies operate. The Family Business considers: · How to define a family-controlled business and the significance of this form of privately-held enterprise. · Governance systems in the context of the family business. · How a board of outsiders can add value to the typical family business. · How to handle the classical tensions between family and board and between family and management on the other. · How to gain effective and efficient control at the highest level. The answer to these questions and others is given by providing a large number of examples of internationally active family businesses and from the authors teaching and research into this area. Sustainability is the key concern to the family business and this book breaks new ground in showing how they can successfully live on to the next generation.

Mandating IFRS

Author : Dr. Edward Lee
Publisher :
ISBN 13 : 9781859084458
Total Pages : 28 pages
Book Rating : 4.0/5 (844 download)

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Book Synopsis Mandating IFRS by : Dr. Edward Lee

Download or read book Mandating IFRS written by Dr. Edward Lee and published by . This book was released on 2008 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Reporting and Disclosure Practices

Author : Peddina Mohana Rao
Publisher : Deep and Deep Publications
ISBN 13 : 9788176292030
Total Pages : 388 pages
Book Rating : 4.2/5 (92 download)

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Book Synopsis Financial Reporting and Disclosure Practices by : Peddina Mohana Rao

Download or read book Financial Reporting and Disclosure Practices written by Peddina Mohana Rao and published by Deep and Deep Publications. This book was released on 2000 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Project Evaluation Techniques for Entrepreneurs

Author : Florencia Roca
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781541253209
Total Pages : 384 pages
Book Rating : 4.2/5 (532 download)

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Book Synopsis Project Evaluation Techniques for Entrepreneurs by : Florencia Roca

Download or read book Project Evaluation Techniques for Entrepreneurs written by Florencia Roca and published by Createspace Independent Publishing Platform. This book was released on 2016-12-21 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: A guide for the appraisal of projects from the financial point of view. A book ready to be applied, rich in examples; prepared by financial consultants and professors. The book includes links to download all the Excel spreadsheets, as well as explanation videos recorded by the authors. Facebook page: www.facebook.com/project.evaluation

Review of the Constitution

Author : International Accounting Standards Committee Foundation
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Review of the Constitution by : International Accounting Standards Committee Foundation

Download or read book Review of the Constitution written by International Accounting Standards Committee Foundation and published by . This book was released on 2004 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Journals: Scopus, Web of Science, SCImago

Author : Liudmyla Shkulipa
Publisher : Sciendo
ISBN 13 : 8395669674
Total Pages : 287 pages
Book Rating : 4.3/5 (956 download)

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Book Synopsis Accounting Journals: Scopus, Web of Science, SCImago by : Liudmyla Shkulipa

Download or read book Accounting Journals: Scopus, Web of Science, SCImago written by Liudmyla Shkulipa and published by Sciendo. This book was released on 2020-03-09 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a full guidebook among more than 218 accounting international journals with an evaluation of 3,000 publications for over the last two years. It aims to help readers for selecting an appropriate journal for publishing own research in the international arena or to find the required topic for conducting further investigating or to be informed about so large-scale science as accounting. Here a reader will find detailed information about accounting journals in terms of Scopus, Web of Science and SCImago databases. In addition, there are highlighted accounting journals in terms of IFRS and blockchain concentration in accounting researches nowadays. The relevant aims and scope of each journal are also presented. Anyway, this book is an indispensable assistant for students while getting the “Accounting” specialization, as well as teachers and scientists while conducting empirical researches in the practice and theory of the accounting filed.

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.

Global Accounting and Control

Author : Sidney J. Gray
Publisher : Wiley
ISBN 13 : 9780471128083
Total Pages : 0 pages
Book Rating : 4.1/5 (28 download)

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Book Synopsis Global Accounting and Control by : Sidney J. Gray

Download or read book Global Accounting and Control written by Sidney J. Gray and published by Wiley. This book was released on 2001-01-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "International Bulletins" provide current and relevant side bars to enliven discussion and enhance learning. * Exercises and cases are provided at the end of every chapter.

Comparative Research on Earnings Management, Corporate Governance, and Economic Value

Author : Vieira, Elisabete S.
Publisher : IGI Global
ISBN 13 : 1799875989
Total Pages : 433 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Comparative Research on Earnings Management, Corporate Governance, and Economic Value by : Vieira, Elisabete S.

Download or read book Comparative Research on Earnings Management, Corporate Governance, and Economic Value written by Vieira, Elisabete S. and published by IGI Global. This book was released on 2021-02-12 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.

Determinants of Board Members' Financial Expertise - Empirical Evidence from France

Author : Thomas Jeanjean
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Determinants of Board Members' Financial Expertise - Empirical Evidence from France by : Thomas Jeanjean

Download or read book Determinants of Board Members' Financial Expertise - Empirical Evidence from France written by Thomas Jeanjean and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Very few countries require directors to be financially literate. This article investigates the determinants of boards' financial expertise using a sample of 95 non-financial French listed firms. We construct a measure of financial expertise based on educational and career background data for 943 individuals occupying 1,140 posts in our sample and explore the determinants of average per-firm financial expertise using a Tobit analysis. We find that average financial expertise is negatively associated with board type (two-tier versus one-tier) and growth opportunities and positively associated with board independence, ownership concentration, and institutional ownership. These findings are robust to sensitivity analyses.