Review of Accounting and Finance

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Review of Accounting and Finance - - 2006
RohitSharma, StewartJones, JanekRatnatunga
Mục đíchMục đích của bài báo này là chỉ ra rằng vai trò hỗ trợ quyết định và vai trò ảnh hưởng đến quyết định đối với thông tin quản lý là đồng thời trong các tổ chức, do đó phải được phân tích đồng thời.Thiết kế/phương pháp/nghiên cứuMột quy trình hồi quy hai giai đoạn để kiểm tra mối quan hệ điều chỉnh và can thiệp giữa các biến quan tâm đã được áp dụng. Đầu tiên, tương tác của các yếu tố kiểm s... hiện toàn bộ
Dimensions of Competence in an Accounting Domain
Review of Accounting and Finance - - 2003
RichardDusenbury, Gregory J.Gerard, Jane L.Reimers
Research in the area of competence suggests that familiarity with a domain affects decision making. We extend Heath and Tversky's (1991) competence hypothesis research by examining the following propositions: (1) competence increases the propensity to take credit for success and place blame for failure, and (2) professional accountants' feelings of competence can be altered, as measured by the pro... hiện toàn bộ
Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?
Review of Accounting and Finance - Tập 9 Số 4 - Trang 424-451 - 2010
CathyBeaudoin, NandiniChandar, Edward M.Werner
PurposeThe purpose of this paper is to examine whether the significant clustering of defined benefit (DB) pension plan freeze announcements during 2001‐2006 is motivated at least in part by accounting concerns due to the Financial Accounting Standards Board's pending adoption of Statement of Financial Accounting Standards No. 158 (SFAS 158).Design/methodology/approachUsing logistic regression mode... hiện toàn bộ
Incremental Value‐Relevance of SFAS 106
Review of Accounting and Finance - - 2003
SharadAsthana, BirendraMishra
This study investigates the incremental value‐relevance of non‐pension postretirement benefit obligations and expenses (disclosed by firms pursuant to SFAS 106). Our study is motivated by previously published evidences that investors value the SFAS 106 measure of postretirement benefit obligations. However, prior research does not address incremental value‐relevance of the SFAS 106. We address two... hiện toàn bộ
Acquisition and integration of fair value information on liabilities into investors' judgments
Review of Accounting and Finance - - 2011
MaikLachmann, ArntWöhrmann, AndreasWömpener
PurposeThe International Accounting Standards Board and the Financial Accounting Standards Board allow fair value measurement of liabilities. Previous findings from the literature on recognition versus disclosure indicate that recognition of fair value information better serves investors' needs, because it is more likely to facilitate the incorporation of the information into their judgment. In ca... hiện toàn bộ
The impact of firm‐specific attributes on the relevance in earnings and cash‐flows : a nonlinear relationship between stock returns and accounting numbers
Review of Accounting and Finance - - 2003
IsabelleMartinez
The role of accounting information in setting security prices is one of the most fundamental issues in accounting and finance. The purpose of this study is to extend the research on the value relevance of accounting numbers in three important directions. Firstly, we consider the French context and analyze if earnings and/or cash flows are relevant to explain stock returns. Secondly, we test whethe... hiện toàn bộ
Is Uncertainty about Future Earnings Higher for Emerging Economy Enterprises?
Review of Accounting and Finance - - 2002
TonyKang
Evidence of voluntary accounting disclosures in the Athens Stock Market
Review of Accounting and Finance - Tập 11 Số 1 - Trang 73-92 - 2012
GeorgeIatridis, PanayotisAlexakis
PurposeThe purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate the financial differences between voluntary and non‐voluntary disclosers. The paper also examines the association between the provision of voluntary disclosures and earnings management.Design/methodology/approachThe study utilises logistic regressions to test the hypothetical r... hiện toàn bộ
Disclosure channel and cost of capital: evidence from open vs closed conference calls
Review of Accounting and Finance - - 2009
YijiangZhao, MichaelDavis, Kevin T.Berry
PurposeThe purpose of this paper is to examine the effect on the cost of capital of increased disclosure that reduces information asymmetry among market participants.Design/methodology/approachThis study uses the decision to regularly hold open (closed) conference calls pre‐Reg FD as a proxy for a commitment to the policy of public (selective) disclosure and a cross‐sectional research design to ex... hiện toàn bộ
Narratives vs Numbers in the Annual Report: Are They Giving the Same Message to the Investors?
Review of Accounting and Finance - Tập 4 Số 2 - Trang 5-14 - 2005
PascalBalata, GaétanBreton
The annual report has two parts, financial statements and narrative sections. Commentators have raised doubts about the harmony of the two parts. The financial statements are audited, therefore submitted to a form of control. The narrative sections are free style, open to confusion and manipulation. Users are potentially exposed to contradictory messages producing an effect of dissonance. We do no... hiện toàn bộ
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