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Stanford University - Graduate School of Business
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IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards
IFRS, IAS 39, Convergence, Europe
accounting procedures, asset pricing, cost of capital, financial statements, risk
Financial Statements, Asset-Backed Financing, Accounting Bank Assets, Standards Global Financial Crisis, 2008-2009
IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards, US GAAP, Comparability, Comparable Financial Reporting Standards
analysts, accruals, financial intermediation, mispricing anomalies
accruals, analysts, pricing anomaly
Analyst coverage, intangible assets
Scale Effects, Capital Markets, Book Value, Earnings
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $38.00 .
File name: jbfa.
If you wish to purchase the right to make copies of this paper for distribution to others, please select the quantity.
Accruals, Valuation, Out-of-sample prediction
Stock-based compensation expense; Share prices; Intangible assets; Stock options
financial accounting, accounting research, accounting practice
File name: ABAC.
Accounting practice, Capital markets, Financial accounting and reporting, Prosperous society
Financial reporting concepts, measurement, standard setting
Market performance, market effects, accounting, recognition, disclosure
Comparability, IFRS, Liquidity, Synchronicity, Trading Volume, Voluntary IFRS Adoption
asset securitizations, securitization income, earnings management, fair value
asset securitizations, credit ratings, credit risk
Fair value, financial reporting, financial statements
Fair value accounting, procyclicality, leverage, risk-based capital regulation, financial institutions, commercial banks
Accruals, Cash flows, Earnings, Forecasting, Valuation
conditional conservatism, earnings announcements, information content
IFRS, Value Relevance, Income Reconciliation, Europe
File name: JBFA.
International Financial Reporting Standards (IFRS), IAS 39, Financial Instruments, value relevance, European adoption of IFRS
Earnings announcements, volatility risk, non-diversifiable risk, option pricing
JOBS Act, mandatory disclosure, voluntary disclosure, proprietary costs, information uncertainty, underpricing, volatility
Banks, earnings management, available for sale securities, realized gains and losses, regulatory capital
stock-based compensation, SFAS 123R, non-GAAP earnings, Street earnings, pro forma earnings, earnings forecast exclusions, incentives
International accounting, International Financial Reporting Standards (IFRS), Regulation, Enforcement, Liquidity, Identification, Methodology
IFRS, global financial reporting, US SEC, capital markets
This is a CEPR Discussion Paper. CEPR charges a fee of $5.00 for this paper.
File name: DP12144.
Stock Warrants; Market Timing; Expectations Management; Share Issuances
Capital Markets, Classification and Regression Trees, Equity Valuation, Financial Reporting, Value Relevance
mandatory disclosure, risk-relevance, oil and gas, firm risk, fair value
Integrated reporting, corporate social responsibility, firm value, cost of capital, expected future cash flows, liquidity, investment efficiency, South Africa
stock-based compensation, management incentives, disclosure
Accruals; Cash flow; Financial analysts; Share prices; Mispricing; Information symmetry
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