Research in Accounting Regulation最新文献_第3页

Can clients of economically dependent auditors benefit from voluntary audit firm rotation? An experiment with lenders 经济上依赖审计师的客户能否从自愿轮换审计事务所中获益?放款人的实验

Research in Accounting Regulation Pub Date : 2018-04-01 DOI: 10.1016/j.racreg.2018.03.008

K. Booker

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引用次数: 4

Research in Accounting Regulation Pub Date : 2018-04-01 DOI: 10.1016/j.racreg.2018.03.010

Alan Sangster

引用次数: 0

Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft 规范企业家游说和说服:涉及国际会计准则理事会(IASB)修改征求意见稿的案例研究

Research in Accounting Regulation Pub Date : 2017-10-01 DOI: 10.1016/j.racreg.2017.09.004

Noriaki Okamoto

引用次数: 1

Too big to fail and bank loan accounting in developing nations: Evidence from the Mexican financial crisis 大到不能倒与发展中国家的银行贷款会计:来自墨西哥金融危机的证据

Research in Accounting Regulation Pub Date : 2017-10-01 DOI: 10.1016/j.racreg.2017.09.002

Alejandro Hazera, Carmen Quirvan, Anis Triki

{"title":"Too big to fail and bank loan accounting in developing nations: Evidence from the Mexican financial crisis","authors":"Alejandro Hazera, Carmen Quirvan, Anis Triki","doi":"10.1016/j.racreg.2017.09.002","DOIUrl":"10.1016/j.racreg.2017.09.002","url":null,"abstract":"<div><p>During the 1990s and early 2000s, developing nations in all parts of the world experienced financial crisis. Studies have documented, both theoretically and empirically, that authorities’ guarantee that insolvent financial institutions would be “bailed out” increased the incentives of banks, especially large institutions, to take on excessive loan risk. However, little research has been conducted on how the possibility of being “bailed out” impacts banks’ decisions regarding the understatement of loan loss reserves (i.e. the tendency to conceal loan risk). We argue that the Mexican financial crisis of the 1990s represents a rich setting to investigate the link between “bailout assistance” and banks’ accounting for loan loss reserves. The analysis of loan trends for the entire financial system shows that Mexican banks fully reserved non-performing loans not in 1997, when new accounting standards took effect, but rather in 1999–2001, after the largest institutions had been sold to foreign banks and international bailout assistance had been exhausted. Also, the results show that in the period preceding their sale to foreign institutions, “Too Big To Fail” (TBTF) banks used bailout assistance to directly manage their reserves. By contrast smaller banks used non-bailout sources of capital to reserve non-performing consumer loans, and directly swapped non-performing commercial loans for bailout assistance. Thus, while both TBTF and smaller banks utilized bailout assistance, the bailout funds only affected loan loss reserve levels in the case of TBTF banks.</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"29 2","pages":"Pages 109-118"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2017.09.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86153994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Managing the over-load — A non-review of Pierre Bayard 管理超负荷——对皮埃尔·贝亚德的非评论

Research in Accounting Regulation Pub Date : 2017-10-01 DOI: 10.1016/j.racreg.2017.09.012

Jim Peterson

引用次数: 0

Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies 国际财务报告准则第8号下的地理分部披露:欧洲、澳大利亚和新西兰蓝筹公司的重要性和细度变化

Research in Accounting Regulation Pub Date : 2017-10-01 DOI: 10.1016/j.racreg.2017.09.003

Sandra J. Cereola , Nancy B. Nichols , Donna L. Street

{"title":"Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies","authors":"Sandra J. Cereola , Nancy B. Nichols , Donna L. Street","doi":"10.1016/j.racreg.2017.09.003","DOIUrl":"10.1016/j.racreg.2017.09.003","url":null,"abstract":"<div><p>This study examines how the adoption of International Financial Reporting Standard (IFRS) 8, <em>Operating Segments</em>, changed the entity-wide geographic segment reporting by European, Australian and New Zealand blue chip companies. The focus is on the revised requirements that companies disclose revenues for the country of domicile and other material countries. Specifically, it investigates the materiality level companies use to determine material countries and whether the revised requirements result in a finer set of geographic information than previously disclosed under International Accounting Standard (IAS) 14R.</p><p>The study finds a significant decrease in the number of companies reporting only broad geographic regions and a significant increase in the number of companies reporting country specific segments and a mix of countries and regions after the adoption of IFRS 8. The increase in companies reporting country specific and mixed segments indicates that the requirement to disclose material countries under IFRS 8 resulted in a significant number of companies reporting disaggregated revenues at the individual country level. To the extent country specific information is more useful, financial analysts and the International Accounting Standards Board (IASB) should welcome this result.</p><p>All three fineness measures increase significantly with the adoption of IFRS 8. These results indicate that the adoption of IFRS 8 did improve the fineness of the geographic disclosures provided by companies and suggests that the geographic data provided under IFRS 8 is less aggregated than the disclosures under IAS 14R.</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"29 2","pages":"Pages 119-128"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2017.09.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82365465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

International Financial Reporting Standard 3 Business combinations (2008): determining whether net economic resources acquired constitute a business 国际财务报告准则3企业合并(2008):确定获得的净经济资源是否构成一项业务

Research in Accounting Regulation Pub Date : 2017-10-01 DOI: 10.1016/j.racreg.2017.09.011

Gurgen Kalashyan

引用次数: 2

Reporting order of financial statements in SEC filings: Evidence from 10-K filings of S&P 500 entities 美国证券交易委员会文件中财务报表的报告顺序:标准普尔500指数实体10-K文件的证据

Research in Accounting Regulation Pub Date : 2017-10-01 DOI: 10.1016/j.racreg.2017.09.009

Abhijit Barua , Jung Hoon Kim

{"title":"Reporting order of financial statements in SEC filings: Evidence from 10-K filings of S&P 500 entities","authors":"Abhijit Barua , Jung Hoon Kim","doi":"10.1016/j.racreg.2017.09.009","DOIUrl":"10.1016/j.racreg.2017.09.009","url":null,"abstract":"<div><p>The current accounting regulations are silent about the order of financial statements reported in SEC filings, although some SEC regulations deal with reporting requirements for the SEC filings of public entities (i.e., S-K), and formats and content of financial reports (i.e., S-X). We investigate the order of financial statements reported in 10-K filings and identify factors associated with such order based on a manually collected sample of S&P 500 entities. We find that more than half of entities report an income statement in the beginning, while a large number of entities still report a balance sheet as the first financial statement. We also document that larger entities and entities with more investment in tangible assets and R&D are more likely to list an income statement first. On the other hand, entities with larger shareholders’ equity (relative to total assets) tend to report a balance sheet in the beginning. However, profitability does not appear to be related to the order of financial statements. Findings of this study should be of interest to academia, financial statement users and policy makers.</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"29 2","pages":"Pages 167-171"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2017.09.009","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89799819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts 设定养老金计划资产的预期收益率:审计委员会会计专家影响的新证据

Research in Accounting Regulation Pub Date : 2017-10-01 DOI: 10.1016/j.racreg.2017.09.008

Joseph Comprix , Jun Guo , Yan Zhang , Nan Zhou

引用次数: 0

Measuring the financial impact of environmental regulations on the trucking industry 衡量环境法规对卡车运输业的财务影响

Research in Accounting Regulation Pub Date : 2017-10-01 DOI: 10.1016/j.racreg.2017.09.007

Michael T. Dugan , Elizabeth H. Turner , Mark A. Thompson , Susan M. Murray

引用次数: 7