Download or read book Segment Reporting for Managers and Investors written by Alfred Rappaport and published by . This book was released on 1972 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Segment Reporting for Managers and Investors written by Alfred Rappaport and published by . This book was released on 1984-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Segment Reporting written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Implications of Proposed Segment Reporting Standards for Financial Analysts Investment Judgments written by Laureen A. Maines and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reports results from an experiment which provide evidence on how certain provisions of current and revised segment reporting standards affect financial analysts? judgments. Specifically, we examine the effect of two alternative approaches to segment definition: segments defined by grouping similar products (similarity approach) and segments defined by a company?s internal reporting classification (management approach). The first approach is used currently under SFAS No. 14 as the basis for determining externally-reported segments, while the second approach will be used after December 15, 1997, the effective date of the FASB?s new segment reporting standard, SFAS No. 131, Disclosures about Segments of an Enterprise and Related Information. Results show that analysts perceived segment reporting to be more reliable when similar products were combined in a segment (SFAS No. 14) than when dissimilar products were combined, and when external segments were the same as those used internally (SFAS No. 131) than when external and internal segments differed. Analysts? confidence in their earnings forecasts and stock valuation judgments was affected by the interaction of the similarity and management approaches. As long as external segments were the same as internal segments, analysts? confidence was not affected by whether products combined in a segment were similar or dissimilar. In contrast, if external and internal segments differed, analysts had greater confidence in their judgments when similar products were combined in a segment than when dissimilar products were combined. These results support the FASB?s position that the management approach will positively affect analysts? perceptions of the reliability of segment data. In addition, our results suggest that, in certain cases, the management approach will enhance analysts? confidence in reported segment data.

Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

Download or read book Improving Business Reporting a Customer Focus written by American Institute of Certified Public Accountants. Special Committee on Financial Reporting and published by American Institute of Certified Public Accountants (AICPA). This book was released on 1994 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Management Guide to Better Financial Reporting written by Duff and Phelps, Inc and published by . This book was released on 1976 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management Accounting Case Book written by Raef A. Lawson and published by John Wiley & Sons. This book was released on 2020-07-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including: Strategic cost management (including product and service costing, cost allocation, and strategy implementation) Planning and decision making (including cost estimation, CVP analysis, budgeting, decision making, capital investments, target costing, and TOC) Operations, process management, and innovation (including flexible budgeting, standard costs, variance analysis, non-financial performance indicators, quality control, lean, and innovation governance) Used by dozens of different universities, the Management Accounting Case Book contains cases reviewed and rigorously vetted by the Institute of Management Accountants. The book is perfect for anyone hoping to increase their understanding of management theory or facilitate lively discussion about the topics contained within.

Download or read book Performance Based Reporting written by Hans V.A. Johnsson and published by John Wiley & Sons. This book was released on 2005-10-10 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: The successfully proven alternative system for relevant businessreporting through performance management Performance-Based Reporting shows businesses howtraditional accounting fails to provide meaningful measures forperformance and presents radically innovative and thoroughly testedmethods for performance-oriented management, assessment, andreporting. Twenty-five years in the making, this helpful book alsopresents The Baseline Approach to management, assessment, andreporting-composed of eighty-percent accounting-free methods. Performance-Based Reporting presents the culmination ofintense experiments involving more than 1,500 businesses and over4,000 executives. It definitively proves the need for new tools forrealistic business planning and management in an unpredictableworld. These tools already exist, and this helpful guide walksreaders through the process of implementing them to help firmsimprove their ability to predict the direction they should take inthe future.

Download or read book Federal Register written by and published by . This book was released on 1978-12 with total page 1992 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Three Essays on Operating Segment Disclosure written by Rucsandra Moldovan and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis contains three stand-alone essays on the operating segment disclosures that European multi-segment companies make under IFRS 8 Operating Segments. Each essay aims to improve our collective understanding about managers' disclosure strategy by examining various characteristics of operating segment disclosure. Chapter I, entitled “The Interplay between Segment Disclosure Quantity and Quality,” investigates managers' choices with respect to both disclosure quantity and disclosure quality, and the usefulness of these two characteristics for financial analysts. Focusing on segment disclosures under the management approach, I measure quantity as the number of segment-level line items and quality as the cross-segment variation in profitability, and argue that greater managerial discretion can be exercised over quality than over quantity. I hypothesize and find that managers solve proprietary concerns either by deviating from the suggested line-item disclosure in the standard, or if following standard guidance, by decreasing segment reporting quality. Moreover, financial analysts do not always understand the quality of segment disclosures, which suggests that a business-model type of standard creates difficulties even for sophisticated users. My results inform standard setters as they start working on a disclosure framework and as they seem to consider the business model approach to financial reporting. Chapter II is entitled “Inconsistent Segment Disclosure across Corporate Documents.” Market regulators in the U.S. and Europe investigate cases of inconsistent disclosures when a company provides different information on the same topic in different documents. Focusing on operating segments, this essay uses hand-collected data from four different corporate documents of multi-segment firms to analyze the impact of inconsistent disclosure on financial analysts' earnings forecast accuracy. Inconsistencies that arise from further disaggregation of operating segments in some documents seem to bring in new information and increase analyst accuracy. However, when analysts must work with different, difficult-to-reconcile segmentations, their information processing capacity and forecasts are less accurate. These findings contribute to our understanding of the effects of managers' disclosure strategy across multiple documents and have implications for regulators and standard setters' work on a disclosure framework. Chapter III is entitled “Management Guidance at the Segment Level.” Prior research has found that managers add information to their earnings guidance to justify, explain, or contextualize their forecasts. I identify segment-level guidance (SLG) as a type of disaggregated information that multi-segment firms provide with their management guidance, and investigate its usefulness for financial analysts' earnings forecasting accuracy, as well as its influence on managers' earnings fixation. I further characterize the level of precision (point and range, maximum or minimum estimate, or simply narrative) and of disaggregation of SLG. I find that companies in high tech industries known for increased uncertainty in future performance are less likely to provide SLG, and that SLG is associated with better forecasting accuracy. However, while providing more item-disaggregated SLG improves accuracy, increased precision has no impact on forecast accuracy. From the manager's point of view, SLG creates incentives to engage in earnings management, and the more precise the SLG is the greater the incentive. In contrast, more item-disaggregated SLG discourages earnings management, perhaps by improving monitoring. In a context where qualitative, narrative, and disaggregated guidance is regarded as a solution to avoid earnings fixation and short termism, understanding which types of information achieve this goal, and how, is relevant for managers, investors, and regulators alike.

Download or read book ACCT3 Management written by Prabhu Sivabalan and published by Cengage AU. This book was released on 2018-09-01 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: ACCT3 Management is the Asia-Pacific edition of the proven 4LTR press approach to management accounting, designed to enhance students’ learning experiences. The text is for teaching students learning the preparers/debits and credits approach and is presented in an easy-to-read and accessible style. This third edition includes a strong suite of student and instructor resources that enhance student learning and revision. New, print versions of this book come with bonus online study tools on the CourseMate Express platform Learn more about the online tools cengage.com.au/learning-solutions

Download or read book The Impact of Discretionary Segment Reporting Behavior on Investor Beliefs and Stock Prices written by Joseph David Piotroski and published by . This book was released on 1999 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contemporary Trends Challenges In Commerce written by Dr. Seema Mahlawat and published by Highlyy Publishing LLP. This book was released on 2023-05-27 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Contemporary Trends and Challenges in Commerce" is an edited book that comprises research papers from experts in the field of commerce. The book is organized into six tracks, each of which focuses on a specific area of commerce: Finance and Accounts, Sales and Marketing, Trade and Economics, Human Resources, General Management, and Startups and Entrepreneurship. In the Finance and Accounts track, the authors explore various financial instruments, techniques, and practices that are relevant to contemporary commerce. The Sales and Marketing track delves into the intricacies of modern sales and marketing practices. The papers cover topics such as customer behavior, market research, branding, advertising, and social media marketing. In the Human Resources track, the authors delve into the management of human capital in contemporary commerce. They explore various HR practices, such as recruitment, selection, training, performance management, and compensation. The papers also discuss contemporary issues in HR management, such as diversity, inclusion, and workplace culture. The General Management track covers a broad range of topics relevant to general management, such as strategic planning, decision-making, leadership, and organizational behavior. The Trade and Economics track focuses on the broader economic context in which commerce operates. The authors analyze trends and challenges in international trade, globalization, economic policies, and regulations that impact businesses' operations. They also explore the role of technology in shaping trade and economic activity. Finally, in the Startups and Entrepreneurship track, the authors explore the challenges and opportunities that startups and entrepreneurs face in contemporary commerce. The papers cover topics such as innovation, business models, financing, and growth strategies. The authors provide insights into effective practices for starting and scaling successful businesses. Overall, "Contemporary Trends and Challenges in Commerce" provides a comprehensive overview of the latest trends and challenges in contemporary commerce. It is a valuable resource for researchers, practitioners, and students interested in the field of commerce.

Download or read book Wiley CPA Exam Review 2010 Financial Accounting and Reporting written by Patrick R. Delaney and published by John Wiley & Sons. This book was released on 2009-12-02 with total page 1057 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything Today's CPA Candidates Need to Pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple choice questions and more than 90 simulations, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Complete sample exam in financial accounting and reporting The most effective system available to prepare for the CPA exam-proven for over thirty years Timely-up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in auditing and attestation Unique modular format-helps you zero in on areas that need work, organize your study program, and concentrate your efforts Comprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes Covers the new simulation-style problems Includes over 90 simulations Guidelines, pointers, and tips-show you how to build knowledge in a logical and reinforcing way Wiley CPA Exam Review 2010 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Download or read book Management Accounting 6e written by Will Seal and published by McGraw-Hill Education (UK). This book was released on 2018-10-30 with total page 887 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Accounting, 6e

Download or read book Keys to Reading an Annual Report written by George T. Friedlob and published by Barrons Educational Series. This book was released on 2001-01-01 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: How to cut through the public relations jargon and analyze a company's financial health and future prospects as it's spelled out in an annual report. Sound advice for non-expert investors in the stock market. New topics covered and explained in this edition include annual reports on the Internet, materiality, and financial derivatives. Titles in the easy-to-understand Business Keys series are directed at consumers and non-professionals, with advice on saving, investing, protecting assets, and increasing wealth through prudent money management. The books define terms, cut through business jargon, speak in plain language, and take the mystery out of business.