Qualitative Characteristics of Accounting Information
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Publisher:
Published: 1980
Total Pages: 73
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author:
Publisher:
Published: 1980
Total Pages: 73
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DOWNLOAD EBOOKAuthor: Financial Accounting Standards Board
Publisher:
Published: 1980
Total Pages: 73
ISBN-13:
DOWNLOAD EBOOKAuthor: Financial Accounting Standards Board
Publisher:
Published: 1983
Total Pages: 106
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DOWNLOAD EBOOKEnth.: Qualitative characteristics of accounting information : an amendment of FASB Concepts Statement No. 2. Elements of financial statements : an amendment of FASB concepts statement No. 3.
Author: Financial Accounting Standards Board (U.S.)
Publisher:
Published: 1983
Total Pages: 106
ISBN-13:
DOWNLOAD EBOOKAuthor: Deanna Kay Daniels
Publisher:
Published: 1985
Total Pages: 444
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DOWNLOAD EBOOKAuthor: Financial Accounting Foundation. Financial Accounting Standards Board
Publisher:
Published: 1981*
Total Pages: 73
ISBN-13:
DOWNLOAD EBOOKAuthor: Financial Accounting Standards Board (U.S.)
Publisher:
Published: 1980
Total Pages: 73
ISBN-13:
DOWNLOAD EBOOKAuthor:
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Published: 1990
Total Pages: 15
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DOWNLOAD EBOOKAuthor: Christopher William Nobes
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Published: 2016
Total Pages:
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DOWNLOAD EBOOKThis is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements' accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005-2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual framework of the standard-setter, in particular to relevance, faithful representation, comparability and understandability. Firms also frequently refer to transparency, which is not directly mentioned in the framework. Furthermore, we analyse the circumstances under which firms explain their policy changes in terms of improved quality. We hypothesise and find that QCs are more often referred to if the change relates to measurement (i.e. to a more important accounting policy decision). We also find that references to QCs are positively associated both with firm size and with a measure of a jurisdiction's transparency. This complements previous research by providing evidence that managers are, at the least, alert to QCs.
Author: Financial Accounting Standards Board
Publisher:
Published: 1980
Total Pages:
ISBN-13:
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