The researchers aimed through this study to illustrate the importance of applying IAS 32, "Financial Instruments: Disclosure and Presentation," by Jordanian commercial banks, from the viewpoint of financial statement preparers at banks, auditors, and investors (institutions). They also sought to illustrate the effects of applying IAS 32 on the fair presentation of statements, as well as on disclosure adequacy in relation to financial instruments in the financial statements at Jordanian commercial banks. To achieve the objectives of this study, a questionnaire was designed on the basis of IAS 32, research, and studies published in relevant scientific periodicals. The questionnaire targeted a sample of financial statement preparers at Jordanian commercial banks, auditors, and investors (i...
When SFAS 143, , was issued in Jun 2001, concern was voiced over the economic consequences to the companies that its provisions affect. Some suggested that companies would be required to record materially increased expenses as well as increases in assets and liabilities that might be large enough to negatively impact commonly used financial ratios such as the return on assets, debt-equity ratio, and operating profit ratio. This study examines the financial statement effect of the adoption of SFAS 143 on a sample of public companies. A close examination of the requirements of SFAS 143 and the results of the study indicate that the proper disclosure of AROs is a complex issue. Inherent in the calculation of the ARO and its related asset cost are ...
Ashbaugh-Skaife et al. identify a sample of 2,103 firms that have disclosed the quality of their internal control and also have sufficient financial statement data to calculate our accrual quality measures. Stephens examines the impact of corporate governance quality on ICD disclosure/ nondisclosure in the SOX 302 regime, and the impact of corporate governance quality on the accurate assessment of the seriousness of the ICD.
To evaluate the content covered in fraud/forensic accounting courses, a sample of 111 faculty members who were identified as teaching fraud/forensic accounting courses at four-year universities was selected. The content having the highest degree of interest to the survey respondents is related to the fraud examination areas and not the wider-ranging forensic accounting topics. The fraud/forensic curriculum is being defined as fraud examination. Even those instructors who teach in the "forensic" accounting area cover topics more closely related to fraud examination than forensics. The implications are that fraud and forensics accounting courses are not two distinct areas of accounting pedagogy. From this perspective, it means that areas beyond financial statement fraud such as digital in...
Title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) transferred rulemaking authority for a number of consumer financial protection laws from seven Federal agencies to the Bureau of Consumer Financial Protection (Bureau) as of July 21, 2011. The Bureau is in the process of republishing the regulations implementing those laws with technical and conforming changes to reflect the transfer of authority and certain other changes made by the Dodd-Frank Act. In light of the transfer of the Department of Housing and Urban Development's (HUD's) rulemaking authority for the Interstate Land Sales Full Disclosure Act (ILSA) to the Bureau, the Bureau is publishing for public comment an interim final rule establishing a new Regulation J (Land Registration); a new ...
... with a comprehensive disclosure statement known as a property report before a contract of sa... 1710.15(b)(5)(i). III. Sample Lot Information Statement and Sample Receipt Sec. ...
...Based on a sample of 350 firms listed on New York Stock Exchange wit...
A study investigates whether generic bankruptcy prediction models can maintain their validity when applied to firms from an individual industry, namely, the retail industry. The literature suggests that the classification accuracy of generic models is reduced considerably when they are applied to samples drawn from an individual industry. The study re-estimates two generic bankruptcy prediction models, one by Ohlson (1980) and one by Shumway (2001), with a mixed industry sample of 354 over-the-counter (OTC) traded small firms during the 1990s. Given the limited sample size for the retail industry, both models are validated with an ex post classification test by reclassifying the sample used to estimate the models, while Lachenbruch's U method (1967) is utilized to overcome the problem o...
... wisdom of relying solely on financial statement based ratios to evaluate the financial health of a...
...As long as the statistical sample is in accordance with the revenue procedure, it wi... research expenditures identified for financial statement R&D purposes may not meet the requiremen...
...Banks and other financial institutions have increasingly offered credit to t...His sample of 1,198 mortgages indicated that 255 of these wer... using balance sheet and income statement data. . Second, this paper relies on some unique d...
... means of three "accountability codes"--financial, managerial and professional--which use different ... on a statistically representative random sample of Italian municipalities with more than 5,000 inh... accounting tools are the budgetary statement and the compliance and financial audits. . When th...
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