The Effect of Earnings Management on the Value Relevance of Accounting Information

Article Abstract:

Research reveals a decrease in the earnings' value relevance during the year in which an equity offering is made for group of companies with ex-post earnings management evidence. The decrease is lower for the non-discretionary than the discretionary component of earnings.

Corporate Profits, Models, Profit, Profits, Valuation, Equity (Finance)

---

Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?

Article Abstract:

The practice of aggregating joint venture data, such as that under the US-GAAP (United States Generally Accepted Accounting Principles) can lead to a loss of valuable information for explaining share prices and predicting future earnings.

United Kingdom, Canada, Accounting and auditing, Joint ventures, Accounting standards

---

Disclosure, incentives, and contingently convertible securities

Article Abstract:

The quality of firm disclosures related to contingently convertible securities is studied. Disclosure quality is higher after the introduction of FASB (Financial Accounting Standards Board) Staff Position 129-a than before it.

Product standards, safety, & recalls, Science & research, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Financial Regulation & Reporting, Standards, Research, Influence, Financial Accounting Standards Board, Convertible securities, Financial disclosure, Report

Similar abstracts:

• Abstracts: The effects of pay schemes and ratchets on budgetary slack and performance: a multiperiod experiment. Financial decisions: why financial managers should avoid the perils of human judgment
• Abstracts: The consequences of the FASB's 1998 proposal on accounting for stock option repricing. The effect of stock option repricing on employee turnover
• Abstracts: The effects of basic training on aerobic fitness and muscular strength and endurance of British Army recruits
• Abstracts: Subsidiaries and knowledge creation: the influence of the MNC and host country on innovation. Are we all global now? Local vs. foreign sources of corporate competence: The case of the Japanese pharmaceutical industry
• Abstracts: Firm and environmental influences on the mode and sequence of foreign research and development activities

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.