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Showing 1 to 17 of 17 for “"financial statement users"”.
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Financial Statement Users' and Accountants' Perceptions of the Independence of the Auditor in Selected Client-Auditor Relationships
Made available in DSpace on 2014-12-11T21:53:28Z (GMT). No. of bitstreams: 1 7500349.pdf: 7730921 bytes, checksum: 45b07815e051ce7945fb7a6624181aa4 (MD5) Previous issue date: 1974
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An Empirical Examination of the Effect of the Accounting for Stock Distributions
… help firms to signal relevant information to financial statement users. In terms of the stockholders' section of the balance sheet, financial statement users care whether an amount is in contributed capital or earned capital and, thus, breaking out this detail in the stockholders' section …
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RISKY BUSINESS: HOW REVENUE MEASUREMENT AND RISK DISCLOSURE IMPACT EQUITY INVESTORS' VALUE JUDGMENT OF PRIVATE COMPANIES
The Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB) have proposed standards that could alter the judgments of users of financial statements. This study examines how certain regulations including revenue measurement choices made by management …
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The incremental predictive ability of individual financial analysts
"Financial analysts are among the most influential group of users of financial accounting information. Because the FASB has advocated usefulness as the ""overriding criterion"" (FASB, 1980, p.26) to judge accounting choices, accountants have a stake in understanding this important group of …
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Three Studies of Auditor Independence
… services on the client company's bond rating. If financial statement users believe that auditors providing non-audit services impairs the auditor's independence, they are likely to recognize an increase in information risk associated with such impairment (Johnstone et al. 2001). This could occur …
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An Empirical Investigation of the Effects of Earnings Predictability and Auditor-Client Relationships on the Bond Credit Market
… by bond rating analysts. This is consistent with financial statement users perceiving longer tenured auditors to have more client specific knowledge thus increasing auditor competency and a better audit. Overall, these results contribute to the existing knowledge-base in accounting by empirically …
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Real and accounting effects of mandatory derivatives disclosures
… accounting designation of derivatives informs financial statement users of their economic use (speculate or hedge). My findings show that, while the accounting designation of derivatives is informative of their economic use in general, it is less informative after the adoption of SFAS 161. …
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The interplay between technology and politics : a case study analysis of financial reporting practices in Winchester, Massachusetts
… how recent revisions in the governmental financial reporting model - promulgated in Governmental Accounting Standards Board, Statement 34 - are translated into practice at the local governmental level. The recent reduction in cost and subsequent proliferation of desktop database and …
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Corporate governance and accounting irregularities: evidence from the two-tier board structure in Indonesia
There have been, and continue to be, serious financial scandals involving accounting irregularities in leading companies. While responses to these occurrences include the introduction of tougher regulations such as the Sarbanes-Oxley Act of 2002 (SOX), further serious instances have occurred, …
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An analysis of compliance of selected Namibian companies with the international financial reporting standards on revenue
… this study is derived from the fact that when financial statement users are analysing the financial health of a firm rely on the accuracy and reliability of financial statements issued by a firm. It is compliance with IAS 18, which enhances the reliability of financial statements. This study …
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Does the Permanently Reinvested Earnings Assertion Influence Perceptions of Credit Risk?
… reinvested earnings (PRE) assertion on the financial reporting environment has grown tremendously. Under Accounting Standards Codification (ASC) 740, a firm making the PRE assertion is able to avoid recognizing residual U.S. taxes on earnings of its foreign subsidiaries so long as it …
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Banker needs for accounting information
… loan officers constitute the target group of financial statement users and the study focuses on the perceived need for sixteen financial statement items. Among these are twelve items for which differentiation in financial reporting has been proposed (key items), and four items that bankers …
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Disclosure quality in capital markets from the perspective of analysts
… disclosure quality from the perspective of the financial analysts, a sophisticated user group. This thesis presents a comprehensive view of analysts’ evaluations of disclosure quality. I investigate capital market reaction when firms experience a sustained decrease in analyst disclosure ratings. …
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The Effect of Earnings Quality on Analyst Forecast Accuracy, Dispersion, and Optimism and Implications for CEO Compensation
… considerations to corporate decision makers and users of accounting information (e.g., Francis et al., 2004). One such attribute is earnings quality; often measured as the magnitude of accruals that do not convert to cash in a timely manner, where a poor match of cash flows and accruals indicates …
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The impact of fair value disclosure on bond risk premium and debt capital structure
… fair value reporting is more relevant for financial statement users compared to historical cost. The first chapter of my dissertation investigates the relevance of fair value estimates in the context of bond pricing. Using a sample of US industrial firms, the main test compares the debt …
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An Evaluation of the Entity Theory as a Partial Solution to the Non-Comparability Enigma of Inter-firm Income Statement Analysis
<p>The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or …
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Enhancing the auditor's fraud detection ability: An interdisciplinary approach
… issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency …