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Keywords: special itemsClose
The Accounting Review 1–22.
Published: 07 September 2023
... of IFRS-based aggregate earnings for future GDP growth is due to fair value-based accruals, which we proxy with IFRS-driven special items. In additional analyses, we find that our main results are stronger for adopting countries with greater differences between local accounting standards and IFRS...
The Accounting Review (2021) 96 (2): 365–390.
Published: 01 March 2021
..., the source of this information stems primarily from two earnings components: aggregate core earnings and special items. Shocks to core earnings signal persistent changes in economy-wide profitability that predict aggregate job creation up to four quarters ahead, while shocks to special items predict job...
Includes: Supplementary data
The Accounting Review (2017) 92 (3): 209–237.
Published: 01 May 2017
... and reserves write-downs special items In this study, we investigate the effects of audit partner rotation among U.S. publicly listed firms by means of the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange Commission (SEC...
The Accounting Review (2011) 86 (6): 2047–2073.
Published: 01 November 2011
...Denise A. Jones; Kimberly J. Smith ABSTRACT Gains and losses reported as other comprehensive income (OCI) and as special items (SI) are often viewed as similar in nature: transitory items with little ability to predict future cash flows and minimal implications for company value. However, current...