Journal of Financial Reporting最新文献

Response to the Financial Accounting Standards Board’s Exposure Draft “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)” 对财务会计准则委员会征求意见稿 "利润表-综合收入报告-费用分类披露（副标题 220-40）"的回应

Journal of Financial Reporting Pub Date : 2024-07-01 DOI: 10.2308/jfr-2023-033

Amanda M. Convery, Mary S. Hill, M. Vulcheva, Daniel D. Wangerin, Donal Byard, Shannon Garavaglia, Kurt H. Gee, Ole‐Kristian Hope, Phillip C. Stocken

{"title":"Response to the Financial Accounting Standards Board’s Exposure Draft “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)”","authors":"Amanda M. Convery, Mary S. Hill, M. Vulcheva, Daniel D. Wangerin, Donal Byard, Shannon Garavaglia, Kurt H. Gee, Ole‐Kristian Hope, Phillip C. Stocken","doi":"10.2308/jfr-2023-033","DOIUrl":"https://doi.org/10.2308/jfr-2023-033","url":null,"abstract":"\u0000 The Financial Accounting and Reporting Section of the American Accounting Association has charged the Financial Reporting Policy Committee with responding to requests for comment from standard setters on issues related to financial reporting. The Committee is pleased to respond to proposed disclosure amendments in the FASB’s Exposure Draft, Disaggregation of Income Statement Expenses. The proposed disclosures in the Exposure Draft are intended to help investors better understand the components of an entity’s expenses and overall performance. The Committee evaluated the Exposure Draft and believes that, overall, the proposed amendments will provide decision-useful information to investors by enhancing their ability to evaluate and predict an entity’s performance. However, the Committee has several specific recommendations that we believe will better meet the objectives of the Exposure Draft. We summarize relevant findings from academic research to support our conclusions and recommendations. We also offer suggestions for future research.\u0000 JEL Classifications: M41; M48.","PeriodicalId":506454,"journal":{"name":"Journal of Financial Reporting","volume":"545 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141852326","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

The Credit Rating Agency Market in Africa: Landscape and Future Research Directions 非洲的信用评级机构市场：格局与未来研究方向

Journal of Financial Reporting Pub Date : 2024-04-01 DOI: 10.2308/jfr-2022-007

Saveshen Pillay, A. Sikochi

引用次数: 0

Investment Professionals’ Preferences Regarding Income Statement Presentation 投资专业人士对利润表列报的偏好

Journal of Financial Reporting Pub Date : 2024-04-01 DOI: 10.2308/jfr-2023-004

Kristian D. Allee, Devon Erickson, Adam M. Esplin, T. Yohn

{"title":"Investment Professionals’ Preferences Regarding Income Statement Presentation","authors":"Kristian D. Allee, Devon Erickson, Adam M. Esplin, T. Yohn","doi":"10.2308/jfr-2023-004","DOIUrl":"https://doi.org/10.2308/jfr-2023-004","url":null,"abstract":"\u0000 The FASB continues to debate useful format and disaggregation choices of financial performance information as part of its disaggregation of income statement expenses project. Using a survey of 235 investment professionals, this study provides insight into their preferences regarding income statement presentation and standardization. Overall, we find that investment professionals are generally satisfied with the level of disclosure firms currently provide in the income statement. However, the investment professionals surveyed generally think that companies should be required to use the same labels for common lines on the income statement and that operating and nonoperating activities should be formally defined. They also generally think that GAAP should allow managers flexibility to present non-GAAP measures or subtotals on the income statement. Our study provides insights for the FASB on the views of investment professionals and for academics and financial statement users regarding the information preferences of key information intermediaries in financial markets.\u0000 Data Availability: Data are available upon request.\u0000 JEL Classifications: M41; M44; M45; G29.","PeriodicalId":506454,"journal":{"name":"Journal of Financial Reporting","volume":"151 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140793106","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

Changes in Analysts’ Accrual-Related Forecast Optimism after the Disappearance of the Accrual Anomaly 应计制异常现象消失后分析师与应计制相关的预测乐观程度的变化

Journal of Financial Reporting Pub Date : 2024-02-01 DOI: 10.2308/jfr-2022-005

Sami Keskek, Senyo Tse

引用次数: 0

Changes in Analysts’ Accrual-Related Forecast Optimism after the Disappearance of the Accrual Anomaly 应计制异常现象消失后分析师与应计制相关的预测乐观程度的变化

Journal of Financial Reporting Pub Date : 2024-02-01 DOI: 10.2308/jfr-2022-005

Sami Keskek, Senyo Tse

引用次数: 0