of this paper. IFRS adoption and analysts’ earnings forecasts: Australian evidence Abstract We study 145 large listed Australian firms to explore the impact of IFRS adoption on the properties of analysts’ forecasts and the role of firm disclosure about IFRS impact. We find that analyst forecast accuracy improves and there is no significant change in dispersion in the adoption year, suggesting that analysts have benefited from IFRS adoption. We measure firms’ IFRS impact disclosures in their
Words: 13253 - Pages: 54
THE ROLE OF SOCIAL AND ENVIRONMENTAL REPORTING IN THE ORGANIZATIONS Author: Mohamed Anas (2015) INTRODUCTION There has been an increase in demand for environmental and social reporting as well as other non-financial information by shareholders and users of financial statements. In early 2000’s the stakeholders and shareholders are only concerned with the financial performance but now the trend has changed as that the shareholders and stakeholders who believed that the organization should be
Words: 2594 - Pages: 11
DESIGN PAPER Vision/goal of the implementation - Heidi (15 points) Remember Meaningful Use and ARRA, usability and clinical workflow Vision Statement: Deliver the best of care to our community through the implementation of a hospital-wide Clinical Information with the ability to provide the right information, to the right person, in the right format, through the right channel, at the right point in clinical workflow to improve patient-centered care and healthcare outcomes. The implementation
Words: 2445 - Pages: 10
Organizacija, Volume 41 Research papers Number 6, November-December 2008 DOI: 10.2478/v10051-008-0023-5 Accounting Treatment of Goodwill in IFRS and US GAAP Mateja Jerman, Massimo Manzin University of Primorska, Faculty of Management, Cankarjeva 5, 6000 Koper, Slovenia, mateja.jerman@fm-kp.si, massimo.manzin@fm-kp.si The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards
Words: 6504 - Pages: 27
ÃUurÃhu ÃhÃÃuhxÃGrÃTuhÃhqÃHhvÃTxtÃs ÃvtvsvphÃp vivÃÃurà rrÃhr +XPDQ 5HVRXUFH &RVWLQJ DQG $FFRXQWLQJ YV WKH %DODQFHG 6FRUHFDUG $%675$&7 In the present paper conclusions are drawn from literature whose goal was to put information on intangibles into financial and non-financial frameworks. The analysis primarily focuses on two concepts: The human resource management oriented concept called Human Resource Costing and Accounting (HRCA) and the strategic management oriented concept
Words: 31497 - Pages: 126
accurate information about discounts offered to commercial customers. Under federal rules, companies are required to disclose how much commercial customers pay to ensure that GSA can negotiate the lowest price for the government. This paper will provide an ethical analysis of the case, identify contributing factors, and recommend corrective actions for the issues addressed. The False Claims Act The False Claims Act is an important tool for U.S. taxpayers. It is used to recover monies stolen through
Words: 1530 - Pages: 7
MAGDALEN COLLEGE, ENGLAND Master of Arts degree in Mathematics, 1995 Bachelor of Arts degree in Mathematics, 1989. Graduated with Honors. Publications “Buy-Side vs. Sell-Side Analysts’ Earnings Forecasts” with Boris Groysberg and Paul M. Healy. The paper examines relative accuracy and bias of different analysts and proposes a number of possible explanations for the findings that the analysts at the Buy-side firm studied appear significantly less accurate and more optimistic than those working for
Words: 1993 - Pages: 8
Journal of Economic Perspectives—Volume 17, Number 2—Spring 2003—Pages 3–26 The Fall of Enron Paul M. Healy and Krishna G. Palepu F rom the start of the 1990s until year-end 1998, Enron’s stock rose by 311 percent, only modestly higher than the rate of growth in the Standard & Poor’s 500. But then the stock soared. It increased by 56 percent in 1999 and a further 87 percent in 2000, compared to a 20 percent increase and a 10 percent decline for the index during the same years. By December
Words: 11847 - Pages: 48
Ryan Professor of Accounting and Peat Marwick Faculty Fellow Stern School of Business New York University July 2008 This white paper was commissioned by the Council of Institutional Investors to educate its members, policymakers and the general public about fair value accounting and its potential impact on investors. The views and opinions expressed in the paper are those of Professor Ryan and do not necessarily represent the views or opinions of Council members, board of directors or staff.
Words: 5844 - Pages: 24
self-defeating narratives that destroy the self. Presented in this paper, is an overview of the Narrative therapy and the Social Construction Model and several facets of this approach including poststrucuralism, deconstructionism, self-narratives, cultural narratives, therapeutic conversations, ceremonies, letters and leagues. A personal integration of faith in this family counseling approach is presented and discussed also in this paper. NARUMI AMADOR’S FAMILY CONSELING
Words: 3218 - Pages: 13
