The Effect of Earnings Management on the Asymmetric Timeliness of Earnings

Article Abstract:

The article compares and contrasts common-law and code-law countries and the differences in timeliness of bad news recognition leading to earnings conservatism. It is argued that incentives for reducing earnings consistently exist for managers in code-law countries, enhancing the link between earnings and returns during bad-news periods.

Author: Lara, Juan Manuel Garcia, Osma, Beatriz Garcia, Mora, Araceli
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2005
Capital funds & cash flow, Methods, Valuation, Earnings per share

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A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines

Article Abstract:

Studies show that auditors and managers tend to be less conservative than financial analysts in their interpretations of 'probable' and 'remote' verbal phrases in the Statement of Financial Accounting Standards disclosure criteria. The interpretations of auditors and managers were also found to be similar. Implications are discussed.

Author: Aharony, Joseph, Dotan, Amihud
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2004
Product standards, safety, & recalls, Standards, Beliefs, opinions and attitudes, Managers, Financial analysts, Auditors

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Accounting, Valuation and Duration of Football Player Contracts

Article Abstract:

The United Kingdom Financial Reporting Standards item FRS 10 requires capitalization and amortization in player contracts with soccer (football) companies. Discussion focuses on the applicability of asset capitalization criteria to such contracts, given their inherent uncertainty.

Author: Amir, Eli, Livne, Gilad
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2005
United Kingdom, Legal issues & crime, Government regulation (cont), Government regulation, Personnel administration, Legal/Government Regulation, Usage, Laws, regulations and rules, Compensation and benefits, Soccer teams, Market capitalization

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Subjects list: Interpretation and construction, Comparative analysis, Accounting, Accounting law, Accounting procedures
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