Earnings Quality

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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.

Accounting in Central and Eastern Europe

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Author :
Publisher : Emerald Group Publishing
ISBN 13 :
Total Pages : 358 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Accounting in Central and Eastern Europe by : Catalin Albu

Download or read book Accounting in Central and Eastern Europe written by Catalin Albu and published by Emerald Group Publishing. This book was released on 2013-12-05 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Countries in Central and Eastern Europe (CEE), most of them former components of the communist bloc, have suffered diverse influences over time. Historically, the advent of communism in the 1950s has stopped the economic and political development of these countries. Its fall during the late 1980s and early 1990s triggered severe changes in the economic and social environment, with profound consequences on the countries' accounting and business models. The accounting regulatory process of these countries has mostly been a public one, although some countries also involved private sector and professional bodies. With economic and political reforms these countries are now reforming their accounting systems with for example the adoption of International Accounting Standards/International Financial Reporting Standards (IFRS). Additionally, the CEE countries' political will to join the European Union compelled the regulators to ensure a high level of harmonization with the European Directives. This volume present theoretical and empirical papers that will further our understanding of accounting issues in CEE countries.

Project Evaluation Techniques for Entrepreneurs

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Author :
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

Handbook of Research on Global Issues in Financial Communication and Investment Decision Making

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Author :
Publisher : Business Science Reference
ISBN 13 : 9781522592655
Total Pages : 0 pages
Book Rating : 4.5/5 (926 download)

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Book Synopsis Handbook of Research on Global Issues in Financial Communication and Investment Decision Making by : Hasan Dinçer

Download or read book Handbook of Research on Global Issues in Financial Communication and Investment Decision Making written by Hasan Dinçer and published by Business Science Reference. This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book examines the significance of financial communication in competitive business environments"--

Accounting and Corporate Reporting

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Publisher : BoD – Books on Demand
ISBN 13 : 953513549X
Total Pages : 342 pages
Book Rating : 4.5/5 (351 download)

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Book Synopsis Accounting and Corporate Reporting by : Soner Gokten

Download or read book Accounting and Corporate Reporting written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Regression with Dummy Variables

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Author :
Publisher : SAGE
ISBN 13 : 9780803951280
Total Pages : 100 pages
Book Rating : 4.9/5 (512 download)

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Book Synopsis Regression with Dummy Variables by : Melissa A. Hardy

Download or read book Regression with Dummy Variables written by Melissa A. Hardy and published by SAGE. This book was released on 1993-02-25 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is often necessary for social scientists to study differences in groups, such as gender or race differences in attitudes, buying behavior, or socioeconomic characteristics. When the researcher seeks to estimate group differences through the use of independent variables that are qualitative, dummy variables allow the researcher to represent information about group membership in quantitative terms without imposing unrealistic measurement assumptions on the categorical variables. Beginning with the simplest model, Hardy probes the use of dummy variable regression in increasingly complex specifications, exploring issues such as: interaction, heteroscedasticity, multiple comparisons and significance testing, the use of effects or contrast coding, testing for curvilinearity, and estimating a piecewise linear regression.

The German Financial System

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Author :
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.

Accounting Theory and Practice

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Publisher :
ISBN 13 : 9780273025023
Total Pages : 732 pages
Book Rating : 4.0/5 (25 download)

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Book Synopsis Accounting Theory and Practice by : M. W. E. Glautier

Download or read book Accounting Theory and Practice written by M. W. E. Glautier and published by . This book was released on 1986 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Governance matters VI : aggregate and individual governance indicators, 1996-2006

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4./5 ( download)

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Book Synopsis Governance matters VI : aggregate and individual governance indicators, 1996-2006 by : Daniel Kaufmann

Download or read book Governance matters VI : aggregate and individual governance indicators, 1996-2006 written by Daniel Kaufmann and published by World Bank Publications. This book was released on 2007 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: This paper reports on the latest update of the Worldwide Governance Indicators (WGI) research project covering 212 countries and territories and measuring six dimensions of governance between 1996 and 2006: voice and accountability, political stability and absence of violence, government effectiveness, regulatory quality, rule of law, and control of corruption. This latest set of aggregate indicators are based on hundreds of specific and disaggregated individual variables measuring various dimensions of governance taken from 33 data sources provided by 30 different organizations. The data reflect the views on governance of public sector, private sector, and nongovernmental organization experts, as well as thousands of citizen and firm survey respondents worldwide. The paper also explicitly reports the margins of error accompanying each country estimate. These reflect the inherent difficulties in measuring governance using any kind of data. It finds that even after taking margins of error into account, the WGI permit meaningful cross-country comparisons, as well as monitoring progress over time. In less than a decade, a substantial number of countries exhibit statistically significant improvements in at least one dimension of governance, while other countries exhibit deterioration in some dimensions. The decade-long aggregate indicators, together with the disaggregated individual indicators, are available in a newly-redesigned website at www.govindicators.org.

Financial Accounting with International Financial Reporting Standards

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Publisher : John Wiley & Sons
ISBN 13 : 1119504309
Total Pages : 871 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Financial Accounting with International Financial Reporting Standards by : Jerry J. Weygandt

Download or read book Financial Accounting with International Financial Reporting Standards written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2018-07-18 with total page 871 pages. Available in PDF, EPUB and Kindle. Book excerpt: While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.

Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization

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Publisher : IGI Global
ISBN 13 : 1799844609
Total Pages : 699 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization by : Bayar, Yilmaz

Download or read book Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization written by Bayar, Yilmaz and published by IGI Global. This book was released on 2020-11-06 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization is a multi-dimensional concept reflecting the increased economic, social, cultural, and political integration of countries. There has been no pinpointed consensus on the history of globalization; however, the globalization process has gained significant speed as of the 1980s in combination with liberalization. Many countries have removed or loosened barriers over the international flows of goods, services, and production factors. In this context, both liberalization and globalization have led to considerable institutional, economic, social, cultural, and political changes in the world. The liberalization and globalization processes have affected economic units, institutions, cultures, social lives, and national and international politics. The Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization provides a comprehensive evaluation of the institutional, economic, and social impacts of globalization and liberalization processes across the world. While highlighting topics like economics, finance, business, and public administration, this book is ideally intended for government officials, policymakers, practitioners, stakeholders, researchers, and academicians interested in the international impacts of globalization and liberalization across a variety of different domains.

Dividend-based Earnings Management

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Publisher :
ISBN 13 : 9789517020633
Total Pages : 38 pages
Book Rating : 4.0/5 (26 download)

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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:

Mandating IFRS

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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:

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.

Preface to International Financial Reporting Standards

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Publisher :
ISBN 13 : 9781904230021
Total Pages : 10 pages
Book Rating : 4.2/5 (3 download)

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Book Synopsis Preface to International Financial Reporting Standards by : International Accounting Standards Board

Download or read book Preface to International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2002 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. 1

Download Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. 1 PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1468 pages
Book Rating : 4.:/5 (931 download)

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Book Synopsis Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. 1 by :

Download or read book Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. 1 written by and published by . This book was released on 2013 with total page 1468 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Reporting and Disclosure Practices

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Author :
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: