... fair value special items timeliness GDP growth The development and adoption of International Financial Reporting Standards (IFRS) have been significant in accounting standard-setting. Mandatory adoption primarily occurred in 2005 in the European Union, and over 144 countries had adopted IFRS...

...Zhuo Cheng (June); Jing Fang (Bob); Linda A. Myers ABSTRACT The larger association between earnings and contemporaneous returns for negative returns than for positive returns is often attributed to conditional conservatism. We reason that this asymmetry may also be driven by the lack of timeliness...

...Byung Hun Chung; Paul Hribar ABSTRACT We use survival analysis techniques to examine whether overconfidence affects the likelihood and timeliness of goodwill impairments. We predict that overconfident CEOs have a lower likelihood of impairment in any firm-quarter, and take longer, on average...

...Anne Beatty; Scott Liao ABSTRACT We document potential cross-sectional differences in how expected loss accounting will affect provision timeliness to provide important policy insights and contribute to the literature regarding the estimation of the expected loss model adoption impact...

...Urooj Khan; Stephen G. Ryan; Abhishek Varma ABSTRACT We investigate the impact of recurring fair value versus amortized cost measurement for accounting recognition purposes on the timeliness of insurers' other-than-temporary (OTT) impairments of non-agency residential mortgage-backed securities...

... of the enforcement of accounting and auditing affects both the timeliness of impairment and the influence of managerial and firm-level incentives, we estimate the logistical regression separately for firms in relatively high and low enforcement countries based on an index for the strength of public enforcement...

... of Technology, and the 2014 Utah Winter Accounting Conference. Editor's note: Accepted by Leslie D. Hodder. September 2013 May 2015 2016 ASC 820 fair value measurement Level 1 Level 2 Level 3 value relevance timeliness closed-end mutual funds Accounting Standards...

.... Editor's note: Invited. July 2013 August 2013 2014 Ball-Brown earnings usefulness timeliness anomalies event study It is futile to expect a “financial position” to be “fairly presented” if the asset components...