Results 31 to 40 of about 21,858 (176)
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Impact Of IASB & FASB On Financial Statements [PDF]
, 2009 The purpose of this research is to determine the impact of material differences in the conceptual framework of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) on the financial ...
Griffin, Thomas, Paz, Veronica
core +2 more sources
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
Our World Flipped Upside Down [PDF]
, 2009 During the past decade, there have been increasing discussions between the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) regarding the harmonization of United States Generally Accepted Accounting ...
Blanchette, Julie
core +1 more source
Government Financial Reporting: A Study of Nested Controversy
Financial Accountability &Management, EarlyView.ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley +1 more source
FASB: Making Financial Statements Mysterious [PDF]
, 2008 Since the passage of the Sarbanes-Oxley Act in 2002, the Financial Accounting Standards Board has passed rules that it promises will make corporate accounting more transparent.
T. J. Rodgers
core
Culture and the qualitative characteristics of financial information: an empirical study of firms traded on different European stockmarkets [PDF]
, 2016 Artigo em revista científica internacional com arbitragem científicaA presente investigação visa aferir a eventual existência de associação entre os valores culturais propostos por Gray (1988) e as características qualitativas no relato financeiro, no ...
Albuquerque, Fábio +3 more
core +2 more sources
Intangible Value Creation Through Teamwork
Financial Management, EarlyView.ABSTRACT Using a sample of US firms from 1993 to 2023, comprising 38,502 firm‐year observations, we find that collaboration culture positively correlates with intangible value creation. We identify corporate innovation and human capital as the mechanisms via which collaboration correlates with intangible value creation.
Sagarika Mishra +2 more
wiley +1 more source
Revista Contabilidade & Finanças, 2001 Este trabalho tem por objetivo demonstrar os principais conceitos acerca do Lucro por Ação (Earnings per Share), o qual se apresenta como um quociente de grande utilidade nas entidades. Serão demonstrados aspectos sobre o assunto presentes no Brasil, bem
Gabriel Moreira Campos +1 more
doaj +1 more source
A U.S. Manager\u27s Guide to Differences Between IFRS and U.S. GAAP [PDF]
, 2007 International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies.
Hughes, Susan B., Sander, James F.
core +1 more source