Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance

Article Abstract:

A model able to perceive earnings management in firms which encounter extraordinary financial performance was presented as an alternative to discretionary accrual models. The model was created in recognition of the limitations of accrual models in detecting violations of the GAAP in firms due to such extremities. Results reveal that the model is an effective method of assessing the probability of fraudulent practices which has significance for researchers studying accrual decisions of managers concerning security offerings or financial troubles.

Accounting Methods NEC, Management-Productivity, Models, Organizational effectiveness, Financial management, Accrual basis accounting, Productivity accounting

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A comparison of investors' abilities to assimilate U.S. GAAP disclosures

Article Abstract:

A study was conducted to find out if the US GAAP disclosures are equally informative to American and non-American investors. Results indicated that the US GAAP information has a stronger effect on stock price as the percentage of equity held by American investors increases. This supports the notion that Americans are the major beneficiaries of the US GAAP reconciliations. Findings also showed that the information included in the reconciliation is reflected on stock price even if the amount of American influence on prices is low.

Investments, Disclosure statements (Accounting)

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The association between S&Ls' deviation from GAAP and their survival

Article Abstract:

Savings and Loans which followed the advice of regulators to deviate from generally accepted accounting principles to avoid failure succeeded in doing so, but the result was that the S&L debt worsened, increasing the cost of the inevitable bailout. The suggestion to adopt asset mark-up and loss-amortization procedures allowed short-term survival at the expense of public welfare. Data is presented on the rates of return on assets of S&L's which adopted the policies versus those which did not.

Savings institutions, except federal, Federal savings institutions, Accounting and auditing, Savings and loan associations, Savings and Loan Associations Bailout Crisis, 1987-

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