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Author : Robert H. Herz
Release : 2013-01-01
Genre : Accounting
Kind : eBook
Book Rating : 103/5 ( reviews)
Book Synopsis Accounting Changes by : Robert H. Herz
Download or read book Accounting Changes written by Robert H. Herz. This book was released on 2013-01-01. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert Herz
Release : 2016-09-12
Genre : Business & Economics
Kind : eBook
Book Rating : 295/5 ( reviews)
Book Synopsis More Accounting Changes by : Robert Herz
Download or read book More Accounting Changes written by Robert Herz. This book was released on 2016-09-12. Available in PDF, EPUB and Kindle. Book excerpt: This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Author : Financial Accounting Standards Board
Release : 2005
Genre : Accounting
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Accounting Changes and Error Corrections by : Financial Accounting Standards Board
Download or read book Accounting Changes and Error Corrections written by Financial Accounting Standards Board. This book was released on 2005. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Institute of Certified Public Accountants. Accounting Principles Board
Release : 1971
Genre : Accounting
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Accounting Changes by : American Institute of Certified Public Accountants. Accounting Principles Board
Download or read book Accounting Changes written by American Institute of Certified Public Accountants. Accounting Principles Board. This book was released on 1971. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Aloke Ghosh
Release : 2019
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Changes in Accounting Estimates by : Aloke Ghosh
Download or read book Changes in Accounting Estimates written by Aloke Ghosh. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: We investigate whether companies strategically change accounting estimates to manipulate earnings, as some claim (“opportunism” hypothesis), or whether these modifications represent changes in the underlying fundamentals of financially troubled or risky companies updating their priors about future expectations because of operational changes (“risk” hypothesis). Using audit fees, propensity to meet or beat earnings forecasts, and restatements as surrogates for managerial opportunism/bias, we find evidence consistent with the risk hypothesis and inconsistent with opportunism hypothesis. Further, consistent with the risk hypothesis, over the years prior to the estimate changes, companies are more prone to idiosyncratic risks such as going concern problems, misstatements, discontinued operations, corporate restructuring, charge-offs, and internal control problems. The lack of evidence supporting the opportunism hypothesis is not surprising because, under US GAAP, companies are required to disclose the “dollar effect” of an accounting estimate change on net income in their financial statements.
