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Showing 1 to 6 of 6 for “"Generally Accepted Accounting Principles (GAAP)"”.

  1. Smoothing of Pension Costs, Choice of Expected Rate of Return and Capital Market Consequences

    Hong, Keejae P.University of Illinois at Urbana-Champaign2015

    … as reported on income statement according to Generally Accepted Accounting Principles (GAAP). I find evidence that investors incorporate the actual pension expense into equity price with some time delay.

    uiuc Repository record

  2. Financial Reporting Differences and Debt Contracting

    Brown, Anna B.The Graduate School and University Center of The City University of New York2001

    … parties' familiarity with one another's accounting information and the terms and structure of debt contracts. I use the differences in generally accepted accounting principles (GAAP) among contracting parties domiciled in different countries as a proxy for how familiar a lending bank will …

    cuny-grad Repository record

  3. A Comparative Study of the Usefulness of Accounting Systems

    Yaekura, TakashiUniversity of Illinois at Urbana-Champaign2015

    … of this study is to test whether the U.S. accounting system is more useful than other accounting systems in estimating firms' value by using a new method of comparing alternative accounting systems. This method examines whether one accounting system is superior to another accounting system …

    uiuc Repository record

  4. The future of lease accounting and its impact on corporate real estate decisions

    Canon, Timothy R. (Timothy Robert), Fenbert, Christina AMassachusetts Institute of Technology2011

    … the likely impacts the proposed changes to lease accounting would have on corporate real estate decisions. The Financial Accounting Standards Board (SFASB) and the International Accounting Standards Board (IASB) plan to establish a unified set of principle-based accounting systems into a unified …

    mit Repository record

  5. The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks

    Ugbede, OnaloUniversiti Tun Hussein Onn Malaysia2015

    … management and enhancing value relevance of accounting information. This study, therefore, investigates whether the recent Malaysia and Nigeria’s adoption of IFRS reduces earnings management and enhances value relevance of banks accounting information more than Generally Accepted Accounting …

    uthm Repository record

  6. Drivers and economic consequences of quality of disclosure of non-GAAP measures

    Dent, AnetaUniversity of Bradford2021

    bradford Repository record