Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?
Abacus, EarlyView.The International Accounting Standards Board has issued the exposure draft Management Commentary ED 2021/6 towards a revised Practice Statement, targeting deficiencies in narrative reporting practices. However, the work process remains on hold. Within this exposure draft, question 11a addresses the need for clarity (using plain language, avoiding ...
Ekaete Efretuei, Kemi Yekini
wiley +1 more source
Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. [PDF]
PLoS One, 2023 Arif HM, Mustapha MZ, Abdul Jalil A.
europepmc +1 more source
R&D Disclosures and Informativeness of Future Earnings
Abacus, EarlyView.This study examines the effect of research and development (R&D)‐related disclosures on the informativeness of share prices about future earnings. Considering the importance of R&D to companies, but mindful of its inherently uncertain nature, R&D disclosure is an important source of information for investors to assess the future prospects of the firm ...
Francesco Mazzi +3 more
wiley +1 more source
Practical Expedients—A Valid Tool in IFRS Standard‐setting?
Abacus, EarlyView.The International Accounting Standards Board (IASB) has introduced simplified accounting choices, so‐called ‘practical expedients’, in International Financial Reporting Standards (IFRS). These practical expedients permit preparers to deviate from IFRS principles when accounting for economic events.
Niclas Hellman +3 more
wiley +1 more source
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
Research on Earnings Management of Growth Enterprise Market in China Stock Market: Comparative Analysis Based on the BPNN, GBDT, and MLR Models. [PDF]
Comput Intell Neurosci, 2022 Jia D, Xue R.
europepmc +1 more source
The Price of Control: Pandemic Lockdowns and Perceived Earnings Quality
Accounting &Finance, EarlyView.ABSTRACT In this study, we investigate whether investors perceived earnings quality to be impaired by lockdown policies implemented to control the spread of COVID‐19. Using a sample of American Depositary Receipts (ADR) firms, we find that investors perceived earnings quality to be adversely impacted as the lockdown period lengthened.
Lin‐Hui Yu +3 more
wiley +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
Audit Quality and Accrual Based Earnings Management of Quoted Companies in Nigeria
, 2014 Iosr Journals +1 more
openalex +1 more source