Author: Cynthia Jeffrey
Publisher: Emerald Group Publishing
ISBN: 1780520050
Category : Business & Economics
Languages : en
Pages : 261
Book Description
Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.
Research on Professional Responsibility and Ethics in Accounting
Author: Cynthia Jeffrey
Publisher: Emerald Group Publishing
ISBN: 1780520050
Category : Business & Economics
Languages : en
Pages : 261
Book Description
Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.
Publisher: Emerald Group Publishing
ISBN: 1780520050
Category : Business & Economics
Languages : en
Pages : 261
Book Description
Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.
Conditional and Unconditional Conservatism
Author: Julia Nasev
Publisher: Springer Science & Business Media
ISBN: 3834984582
Category : Business & Economics
Languages : en
Pages : 129
Book Description
Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.
Publisher: Springer Science & Business Media
ISBN: 3834984582
Category : Business & Economics
Languages : en
Pages : 129
Book Description
Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.
Financial Statement Analysis and Security Valuation
Author: Stephen H. Penman
Publisher:
ISBN: 9780071267809
Category : Financial statements
Languages : en
Pages : 754
Book Description
Valuation is at the heart of investing. A considerable part of the information for valuation is in the financial statements.Financial Statement Analysis and Security Valuation, 5 e by Stephen Penman shows students how to extract information from financial statements and use that data to value firms. The 5th edition shows how to handle the accounting in financial statements and use the financial statements as a lens to view a business and assess the value it generates.
Publisher:
ISBN: 9780071267809
Category : Financial statements
Languages : en
Pages : 754
Book Description
Valuation is at the heart of investing. A considerable part of the information for valuation is in the financial statements.Financial Statement Analysis and Security Valuation, 5 e by Stephen Penman shows students how to extract information from financial statements and use that data to value firms. The 5th edition shows how to handle the accounting in financial statements and use the financial statements as a lens to view a business and assess the value it generates.
International Convergence of Capital Measurement and Capital Standards
Author:
Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
Book Description
Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
Book Description
Earnings Quality
Author: Jennifer Francis
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97
Book Description
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.
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97
Book Description
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.
Dissertation Abstracts International
Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 634
Book Description
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 634
Book Description
The Changes of Accounting Conservatism Around Earnings Restatements
Author: Xin Xu
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 266
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 266
Book Description
The RISE and RISE of NON-GAAP DISCLOSURE
Author: Jeff Coulton
Publisher:
ISBN: 9780994369734
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9780994369734
Category :
Languages : en
Pages :
Book Description
Financial Statement Analysis and the Prediction of Financial Distress
Author: William H. Beaver
Publisher: Now Publishers Inc
ISBN: 1601984243
Category : Business & Economics
Languages : en
Pages : 89
Book Description
Financial Statement Analysis and the Prediction of Financial Distress discusses the evolution of three main streams within the financial distress prediction literature: the set of dependent and explanatory variables used, the statistical methods of estimation, and the modeling of financial distress. Section 1 discusses concepts of financial distress. Section 2 discusses theories regarding the use of financial ratios as predictors of financial distress. Section 3 contains a brief review of the literature. Section 4 discusses the use of market price-based models of financial distress. Section 5 develops the statistical methods for empirical estimation of the probability of financial distress. Section 6 discusses the major empirical findings with respect to prediction of financial distress. Section 7 briefly summarizes some of the more relevant literature with respect to bond ratings. Section 8 presents some suggestions for future research and Section 9 presents concluding remarks.
Publisher: Now Publishers Inc
ISBN: 1601984243
Category : Business & Economics
Languages : en
Pages : 89
Book Description
Financial Statement Analysis and the Prediction of Financial Distress discusses the evolution of three main streams within the financial distress prediction literature: the set of dependent and explanatory variables used, the statistical methods of estimation, and the modeling of financial distress. Section 1 discusses concepts of financial distress. Section 2 discusses theories regarding the use of financial ratios as predictors of financial distress. Section 3 contains a brief review of the literature. Section 4 discusses the use of market price-based models of financial distress. Section 5 develops the statistical methods for empirical estimation of the probability of financial distress. Section 6 discusses the major empirical findings with respect to prediction of financial distress. Section 7 briefly summarizes some of the more relevant literature with respect to bond ratings. Section 8 presents some suggestions for future research and Section 9 presents concluding remarks.
The Analysis and Use of Financial Statements
Author: Gerald I. White
Publisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786
Book Description
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.
Publisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786
Book Description
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.