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Business

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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)

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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

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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

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