- Bài trích
- Nhan đề: The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes /
|
Tác giả CN
| W. Nobesab, Christopher. | |
Nhan đề
| The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes / Christopher W. Nobesab & Christian Stadlerc. | |
Thông tin xuất bản
| London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015. | |
Mô tả vật lý
| pages 572-601. | |
Tùng thư
| Institute of Chartered Accountants in England and Wales. | |
Tóm tắt
| This 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. | |
Thuật ngữ chủ đề
| Accounting-Periodicals | |
Thuật ngữ chủ đề
| Business-Periodicals. | |
Thuật ngữ chủ đề
| Accounting-Research-Periodicals | |
Từ khóa tự do
| Transparency | |
Từ khóa tự do
| Comparability | |
Từ khóa tự do
| Faithful representation | |
Từ khóa tự do
| M41 | |
Từ khóa tự do
| Qualitative characteristics | |
Từ khóa tự do
| Relevance | |
Từ khóa tự do
| Understandability | |
Từ khóa tự do
| IFRS | |
Tác giả(bs) CN
| Stadler, Christian. | |
Nguồn trích
| Accounting and Business Research.- Volume 45, N5, 2015. |
| |
000
| 00000cab a2200000 a 4500 |
|---|
| 001 | 37480 |
|---|
| 002 | 2 |
|---|
| 004 | 47944 |
|---|
| 008 | 160304s2015 enk eng |
|---|
| 009 | 1 0 |
|---|
| 022 | |a00014788 |
|---|
| 035 | |a1456368006 |
|---|
| 039 | |a20241208223807|bidtocn|c20160304100358|dngant|y20160304100358|zsvtt |
|---|
| 041 | 0 |aeng |
|---|
| 044 | |aenk |
|---|
| 100 | 1 |aW. Nobesab, Christopher. |
|---|
| 245 | 10|aThe qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes /|cChristopher W. Nobesab & Christian Stadlerc. |
|---|
| 260 | |aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015. |
|---|
| 300 | |apages 572-601. |
|---|
| 362 | 0 |aVol. 45, N.5 (2015) |
|---|
| 490 | |aInstitute of Chartered Accountants in England and Wales. |
|---|
| 520 | |aThis 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. |
|---|
| 650 | 00|aAccounting|vPeriodicals |
|---|
| 650 | 00|aBusiness|vPeriodicals. |
|---|
| 650 | 10|aAccounting|xResearch|vPeriodicals |
|---|
| 653 | 0 |aTransparency |
|---|
| 653 | 0 |aComparability |
|---|
| 653 | 0 |aFaithful representation |
|---|
| 653 | 0 |aM41 |
|---|
| 653 | 0 |aQualitative characteristics |
|---|
| 653 | 0 |aRelevance |
|---|
| 653 | 0 |aUnderstandability |
|---|
| 653 | 0 |aIFRS |
|---|
| 700 | 1 |aStadler, Christian. |
|---|
| 773 | |tAccounting and Business Research.|gVolume 45, N5, 2015. |
|---|
| 890 | |a0|b0|c0|d0 |
|---|
| |
Không tìm thấy biểu ghi nào
Không có liên kết tài liệu số nào
|
|
|
|