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Full-Text Articles in Business
More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom
More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom
Robert Bloom
No abstract provided.
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo
Mauricio Melgarejo
Financial Regulation For A Better Society, Shyam Sunder
Financial Regulation For A Better Society, Shyam Sunder
Shyam Sunder
Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder
Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder
Shyam Sunder
No abstract provided.
Risk In Accounting, Shyam Sunder
Risk In Accounting, Shyam Sunder
Shyam Sunder
Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder
Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder
Shyam Sunder
No abstract provided.
What Is Better Financial Reporting And How Do We Get There?, Shyam Sunder
What Is Better Financial Reporting And How Do We Get There?, Shyam Sunder
Shyam Sunder
No abstract provided.
Better Financial Reporting, Shyam Sunder
Social Norms, Risk And Financial Reporting, Shyam Sunder
Social Norms, Risk And Financial Reporting, Shyam Sunder
Shyam Sunder
No abstract provided.
Better Financial Reporting: Meaning And Means, Shyam Sunder
Better Financial Reporting: Meaning And Means, Shyam Sunder
Shyam Sunder
No abstract provided.
Norms, Organization, Risk In Financial Reporting, Shyam Sunder
Norms, Organization, Risk In Financial Reporting, Shyam Sunder
Shyam Sunder
No abstract provided.
Better Financial Reporting: Meanings And Means, Shyam Sunder
Better Financial Reporting: Meanings And Means, Shyam Sunder
Shyam Sunder
No abstract provided.
An Empirical Investigation Of Voluntary Non-Ifrs Earnings Reporting During The Recent Financial Crisis : Australian Evidence, Elisabeth Sinnewe
An Empirical Investigation Of Voluntary Non-Ifrs Earnings Reporting During The Recent Financial Crisis : Australian Evidence, Elisabeth Sinnewe
Dr Elisabeth Sinnewe
This study examines how the financial crisis affected the reporting choice of and market reaction to earnings that are different from the profit firms report on their income statement under International Financial Reporting Standards (IFRS). These non-IFRS earnings reflect management’s subjective of view of earnings. By observing management’s reporting choices and investors’ reaction in Australia prior to, during, and after the financial crisis, this study shows a distinctive effect of the economic condition on reporting non-IFRS earnings. As such, this study contributes to the limited attention hypothesis suggesting that information-equivalent disclosure is perceived as value relevant by management and investors …
The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie Archambault
The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie Archambault
Jeffrey Archambault
United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody’s Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies.
Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie Archambault
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie Archambault
Jeffrey Archambault
This study uses the 1920 Moody’s Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie E. Archambault
The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie E. Archambault
Marie E. Archambault
United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody’s Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies. Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie E. Archambault
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie E. Archambault
Marie E. Archambault
This study uses the 1920 Moody’s Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder
How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder
Shyam Sunder
No abstract provided.
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Shyam Sunder
Financial Reporting And Economic Development, Shyam Sunder
Financial Reporting And Economic Development, Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Reporting And Economic Development, Shyam Sunder
Financial Reporting And Economic Development, Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder
Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder
Shyam Sunder
No abstract provided.
Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy., Shyam Sunder
Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy., Shyam Sunder
Shyam Sunder
No abstract provided.
Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy, Shyam Sunder
Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy, Shyam Sunder
Shyam Sunder
No abstract provided.
Ifrs Monopoly: The Pied Piper Of Financial Reporting, Shyam Sunder
Ifrs Monopoly: The Pied Piper Of Financial Reporting, Shyam Sunder
Shyam Sunder
No abstract provided.
Norms And Rules: Financial Reporting By Evolution Or Design, Shyam Sunder
Norms And Rules: Financial Reporting By Evolution Or Design, Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Reporting: Roles Of Written And Unwritten Requirements, Shyam Sunder
Financial Reporting: Roles Of Written And Unwritten Requirements, Shyam Sunder
Shyam Sunder
No abstract provided.
Ifrs Monopoly: Pied Piper Of Financial Reporting., Shyam Sunder
Ifrs Monopoly: Pied Piper Of Financial Reporting., Shyam Sunder
Shyam Sunder
No abstract provided.
Ifrs Monopoly: Pied Piper Of Financial Reporting, Shyam Sunder
Ifrs Monopoly: Pied Piper Of Financial Reporting, Shyam Sunder
Shyam Sunder
No abstract provided.
True And Fair As The Moral Compass Of Financial Reporting, Shyam Sunder
True And Fair As The Moral Compass Of Financial Reporting, Shyam Sunder
Shyam Sunder
No abstract provided.