The purpose of this study is to complement extant research by examining the association between managerial incentives and segment earnings reporting of cross-listed firms in the USA and the impact of country-level characteristics on this association. Design/methodology/approach: The dependent variable ...
From Consolidation to Segment Reporting in Local Government: Accountability Needs, Accounting Standards, and the Effect on Decision-Makers 文档格式: .pdf 文档大小: 707.72K 文档页数: 15页 顶/踩数: 0/0 收藏人数: 0 评论次数: 0 文档热度: ...
Managerial and Investor Responses to Disclosure Regulation: The Case of Reg FD and Conference Calls This paper investigates the effect of regulation that mandates open access to information on managers' disclosure choices and investors' reactions to discl... BJ Bushee,DA Matsumoto,GS Miller - 《Ac...
As an individual investor, how are financial statements helpful when making What are the primary functions the business reporting process performs? What factors need to be considered when determining the optimal form of organization for a business enterprise? W...
[...]articulation of workflows and detailed procedures and instructions that support IPSAS-compliant accounting and reporting, including the development of guidelines supporting the recordingofsegmentinformation for peacekeeping operations, the recording of goods and services provided in kind, and the recordi...
[...] articulation of workflows and detailed procedures and instructions that support IPSAS-compliant accounting and reporting, including the development of guidelines supporting the recording of segment information for peacekeeping operations, the recording of goods and services provided in kind, and the...
In contrast, debt leverage negatively impacts the quality of segment reporting. However, the quality is not significantly related to profitability. The findings are fairly robust to a number of econometric models that control, for year fixed effects and pre- and post-International Financial Reporting...
Despite the enactment of accounting standards on segmental reporting around the globe, the question of segment identification still remains unresolved. The current debate between the FASB and IASC on whether a managerial or risk-return approach is most beneficial to users underscores the importance of ...
However, our analysis also demonstrates that in the long run, if firms are unable to use discretion in reporting to maintain their competitive edge, they may seek more destructive alternatives. Accounting for such concerns, in the long run, voluntary compliance can provide an upside for all ...
It seeks to examine Malaysian firms' experiences as they disclose segmental information under the new accounting standard known as FRS 114, Segment Reporting. Design/methodology/approach – The paper involves 374 Malaysian public-listed companies which disclosed segmental information in their 2006 annual ...