Essays about: "Accounting Information Relevance and Reliability"

Showing result 1 - 5 of 7 essays containing the words Accounting Information Relevance and Reliability.

1. 1. Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Andreas Danielsson; Fredrik Lindblad; [2021]
   Keywords : Intangible Assets; Value Relevance; Reliability; Accounting; Financial Reporting;

   Abstract : Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. READ MORE

3. 2. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

   University essay from Göteborgs universitet/Graduate School

   Author : Hairong Chen; [2019-08-08]
   Keywords : ;

   Abstract : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. READ MORE

4. 3. How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe

   University essay from Företagsekonomi

   Author : Albin Bjurman; Erik Weihagen; [2013]
   Keywords : earnings management; earnings management incentives; motives of earnings management; real earnings management; earnings benchmarks; earnings management Europe;

   Abstract : Background & Subject discussion: Financial reporting and earnings affect stakeholders’ decisions and is a vital component in firm’s information disclosure. Management possesses considerable influence over financial reports. Earnings consist of a cash-flow and accrual component. READ MORE

5. 4. The Relevance of Fair Value Accounting and the Merits of Transparency

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Petya Hristova Yalamova; Erik Kuritzen; [2013]
   Keywords : Fair value accounting; Value relevance; Management discretion; SFAS 157; Fair value hierarchy;

   Abstract : The outburst of the financial crisis in late 2007 in the US coincided with a wave of new accounting regulations related to Fair Value Accounting. One of the new standards, SFAS 157, introduced new disclosure requirements related to the way fair values should be estimated and thus had a significant impact over the financial reports of banks and other financial institutions. READ MORE

6. 5. Auditing Fair Value measurements and Disclosures: A case of the Big 4 Audit Firms

   University essay from Handelshögskolan vid Umeå universitet (USBE)

   Author : Kemal Ahmed; [2013]
   Keywords : Fair Value Measurement and Disclosures; Management Bias; Verification; Reliability; and Phases of Auditing.;

   Abstract : Abstract Problem: In today’s business environment, rising demand in financial reporting and frequent changes in accounting frameworks lead to an increased focus on reliability in Fair Value Measurement (FVM) and disclosures. The frequent changes in accounting frameworks create a challenge for managers in measuring accounting estimates accurately and have been an exceedingly difficult task. READ MORE