Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Timely loss recognition"”.
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Empirical Investigations of the Impact of the Structure of a Standard on Accounting Quality: Comparison between United States GAAP and IFRS
… smoothness, earnings informativeness, and timely loss recognition. The study concludes that more caution is required by the US before taking further steps in the convergence project with the IASB.
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
Small and Medium-sized Enterprises (SMEs) play a vital role in the South African economy. South Africa's Companies Act (71 of 2008) requires companies to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International …
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IFRS adoption and enforcement and their effects on accounting quality and capital markets: evidence from South Africa
… employs four earnings management models, one timely loss recognition measure, several value relevance metrics (price and returns models), and a liquidity proxy, bid- ask-spread, to measure accounting quality and capital market effects across three periods: SA GAAP period (2001-2004), IFRS only …
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Asymmetry In Operational Efficiency and Managerial Ability Benchmarks
Standard empirical models of operating efficiency (OE) and managerial ability (MA) assume a symmetric linear relation of OE and MA with firm performance. However, OE and MA metrics are likely to respond faster to a demand decrease than a demand increase due to cost stickiness and respond faster to …