Download or read book Empirical verification in accounting written by B. Ann Smith and published by . This book was released on 1968 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Development and Empirical Verification of a Predictive Model for Accounting Standard Lobbying Behavior of Oil and Gas Firms written by Emmanuel N. Amobi and published by . This book was released on 1987 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Measurement in Public Sector Financial Reporting written by Josette Caruana and published by Emerald Group Publishing. This book was released on 2023-03-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
Download or read book Integrated Reporting and Audit Quality written by Chiara Demartini and published by Springer. This book was released on 2017-04-13 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm’s disclosure is examined, and all aspects of audit risk are discussed. The key question of the impacts of integrated reporting on the components of audit risk is then addressed in detail, with reference to empirical findings, their practical implications, and their limitations. The concluding section explores the future of corporate reporting and the development of the next integrated reporting framework and summarizes the insights that the analysis in the book offers into the relationship between integrated reporting and audit quality in the European setting.
Download or read book Materiality in Accounting written by Auke de Bos and published by . This book was released on 1995 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Non financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Download or read book The Effect of Accounting Diversity on International Financial Analysis Empirical Evidence written by Jose. Lainez (Callao, Susana) and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Firm Value written by Paolo Saona Hoffmann and published by BoD – Books on Demand. This book was released on 2018-08-01 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume aims to discuss the most contemporary state of the determinants of the firm value. This book presents theoretical works as well as empirical studies that contrast the arguments offered by the leading, ground-breaking theories on the firm value. What variables determine the firm value? Are these determinants controllable or uncontrollable by the managers of the companies? Is the impact of corporate governance systems on the firm value symmetrical between different institutional contexts? Do the financial reports affect the value of the firm? What role does corporate social responsibility play as a determinant of the firm value? These and other questions are analyzed and scrutinized step by step throughout this book.
Download or read book Accounting Information and Equity Valuation written by Guochang Zhang and published by Springer Science & Business Media. This book was released on 2013-09-28 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to offer a more systematic and structured treatment of the research on accounting‐based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well‐structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options‐based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory.
Download or read book International Accounting in Light of Enron written by Mark H. Lang and published by . This book was released on 2012 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent accounting scandals have led some to argue that US reporting is fundamentally flawed and that other systems might be preferable. However, the arguments are often based on anecdotes and conjecture. In this paper, my goal is to bring insights from empirical research to bear on the issue of the relative effectiveness of US reporting. I argue that research evidence on cross country differences in accounting suggests that US reporting compares well with other countries' and that evidence on cross listing indicates that US accounting has a level of credibility not enjoyed by most other systems. Further, there is relatively little systematic evidence of deterioration in US accounting over time. Subject to the natural caveats with empirical research, the evidence suggests that US accounting has performed relatively well historically. While there are important lessons to be learned from experience with recent scandals, I argue that the empirical evidence supports the conclusion that changes should be incremental rather than wholesale. Further, the ongoing response to the scandals may actually strengthen the US system relative to other countries.
Download or read book Is Empirical Management Accounting Research Progressing Evidence on Its Diversity and Methodological Sophistication Over Three Decades written by Irene Essert and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper assesses three decades of empirical management accounting research in light of its diversity and methodological sophistication. In doing so, we first address concerns recently voiced by distinguished scholars regarding an increasing homogenization of research approaches that may compromise our understanding of management accounting practice. Second, we complement the methodological papers that have prescribed what researchers should account for to ensure the validity of their findings by evaluating how four important types of validity - internal, external, construct and statistical conclusion validity - are de facto considered. Our study provides initial empirical evidence on these issues based on a quantitative content analysis of 415 papers published in ten leading accounting journals. We find a growing narrowness of research content as management control issues become increasingly prioritized, whereas the range of methods employed remains broad. Given the corresponding disclosures, validity improves over time, suggesting that management accounting research is progressing with respect to its rigor. Based on our findings, we discuss avenues for further research.
Download or read book Research Method and Methodology in Finance and Accounting written by Bob Ryan and published by . This book was released on 1992 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Information Content of Financial Accounting Numbers written by Robert S. Kaplan and published by . This book was released on 1975 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Accounting Language as a Performative Accountability Device written by Walter Aerts and published by . This book was released on 1993 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Toward Developing General Accounting Theory written by William S. Hopwood and published by . This book was released on 1980 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State of the Art Theories and Empirical Evidence written by Roshima Said and published by Springer. This book was released on 2017-12-06 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.
Download or read book Managerial Accounting written by Lawrence A. Gordon and published by . This book was released on 1994 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
