Search results for "reporting"

The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies

2017

This paper analyses the effects on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by Spanish listed companies in January 2005. The lack of robustness in the previous evidence justifies analysing this issue from different perspectives. To this end, we use, for the first time in this context, Ahmed and Duellman’s methodology (J. Account. Econ., 2007). In its design, these authors consider the impact of growth options and other future incomes, controlling for the idiosyncratic factors that the literature has found to condition this type of conservatism. Additionally, beyond the pooled regression techniques usually used, we use econome…

Debating Europe: Effects of the “Eurovision Debate” on EU Attitudes of Young German Voters and the Moderating Role Played by Political Involvement

2016

In the run-up to the elections to the European Parliament in 2014, EU citizens had the unprecedented opportunity to watch televised debates between the candidates running for president of the European Commission. The most important debate was the so-called "Eurovision debate", which was broadcasted in almost all EU member states. In this study we explore the responses of a sample of 110 young German voters, who watched this debate, to the candidates' messages and whether exposure to the debate caused a shift in the respondents' attitudes towards the EU. Combining data from a quasi-experiment, real-time response data, and data from a content analysis of the debate, we find that respondents' …

Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG

2012

The global financial crisis has accelerated the need for standard-setters to demonstrate that they understand the effects of the accounting standards they are setting. Within a European context, the endorsement process and the ultimate adoption of new and amended International Financial Reporting Standards into European Union law demand that there is evidence to support the assertion that such standards will improve financial reporting. Our analysis is anchored in the ideology theory of regulation which provides a compelling case for effect analysis to underpin the standard-setting process. For that process to work effectively, a number of key actors need to engage in the process. According…

Postmortem Computed Tomography: From Acquisition to Reporting

2019

PMCT in a noninvasive, fast, and quite available method which coroners and forensic experts tend to use more and more often, especially when a crime is suspected. PMCT proved to be an excellent tool for detection and assessment of bone fracture injuries due to sharp trauma and bullet trajectories.

Random Interruptions in Cooperation for Spectrum Sensing in Cognitive Radio Networks

2015

In this paper, a new cooperation structure for spectrum sensing in cognitive radio networks is proposed which outperforms the existing commonly-used ones in terms of energy efficiency. The efficiency is achieved in the proposed design by introducing random interruptions in the cooperation process between the sensing nodes and the fusion center, along with a compensation process at the fusion center. Regarding the hypothesis testing problem concerned, first, the proposed system behavior is thoroughly analyzed and its associated likelihood-ratio test (LRT) is provided. Next, based on a general linear fusion rule, statistics of the global test summary are derived and the sensing quality is cha…

Human, Technologies and Quality of Education: Proceedings of Scientific Papers, 2019

2019

Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks

2019

Risk disclosure in banking is particularly important for the efficacy of market discipline, the assessment of bank performance, the efficiency of the financial market, and the overall stability of the financial system. The European banking union and the financial crisis have enhanced the strategic role of credit risk disclosure in banking. The topic of this chapter is the evaluation of credit risk disclosure practices in banks’ annual financial reporting. The empirical research is conducted on a sample of ten large Italian banks. The authors employ content analysis and provide a hybrid scoring model for the assessment of credit risk disclosure. The chapter provides empirical findings which …

On the Review of structure and effectiveness of the IFRS Foundation : the EAAs Financial Reporting Standards Committees view

2016

AbstractIn July 2015 the International Financial Reporting Standards (IFRS) Foundation launched its third five year review of its structure and effectiveness of the organisation. In a public call, the Trustees solicited stakeholders’ input on the relevance of IFRS Standards with respect to broadening the IFRS scope and to the impact of new technology, on the consistent application of IFRS and on the governance and funding of the International Accounting Standards Board and the IFRS Foundation. The European Accounting Association (EAA)’s Financial Reporting Standards Committee responded to this request for views by submitting a comment letter based on research-informed opinions. This article…

Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes

2020

Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…

The Impact of Corporate Governance on Internet Financial Reporting in Concentrated Ownership Companies

2013

In the context of agency theory this study investigates the effect of corporate governance (CG) on Internet Fianncial Reporting disclosure (IFR) in concentrated ownership envitonment, such as Italy. We hypothesize that IFR may be explain in term of increasing trasparency in order to defen minority shareholder interest, so we predict, and find, a positive association between the extent of a firm's IFR and its CG and a negative assocaition between IFR and ownership structure. Abstract. This study investigates, upon agency theory, the effect of corporate governance (CG) on Internet Financial Reporting disclosure (IFR) in an ownership concentrated environment, such as Ita-ly. We hypothesize tha…