Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Binod Guragai"'
Publikováno v:
Review of Accounting and Finance. 20:326-347
Purpose This study aims to examine the relationship between the types of discontinued operations (i.e. income-increasing versus income-decreasing) and a firm’s dividend payout policy. The authors extend our analysis to examine whether equity invest
Publikováno v:
Review of Quantitative Finance and Accounting. 57:595-627
The Financial Accounting Standards Board requires separate reporting of discontinued operations within the income statement to provide better information about companies’ future earnings for financial statement users. However, discontinued operatio
Autor:
Paul D. Hutchison, Binod Guragai
Publikováno v:
Review of Accounting and Finance. 19:429-447
Purpose Prior literature provides empirical evidence that financial performance improves for core remaining operations after a firm discontinues some of their operations. This study aims to examine whether the association between discontinued operati
Publikováno v:
Journal of Forensic Accounting Research. 5:2-20
To help guard against weaknesses in internal control over financial reporting (ICFR), the Sarbanes-Oxley Act of 2002 requires certain filers to have their ICFR assertions audited. Beneish et al. (2008) show that market participants fail to react nega
Autor:
Binod Guragai
Publikováno v:
Advances in Accounting. 59:100616
Autor:
Paul D. Hutchison, Binod Guragai
Publikováno v:
Accounting Research Journal. 32:362-380
Purpose The purpose of this study is to examine the value of auditor attestation in internal control over financial reporting (ICFR) disclosures. The authors argue that internal control material weakness (ICMW) disclosures issued without auditor atte
Publikováno v:
Advances in Accounting. 38:46-62
We study how managers of Nasdaq-listed firms respond to the threat of delisting due to quantitative listing deficiencies. We find that managers' responses vary by deficiency type, specifically, whether the deficiency is accounting-based (related to s
The purpose of this research study is to use a large sample of the US companies and investigate the impact of cash-to-cash cycle’s (C2C) length on company profitability and liquidity in present and future periods and also examine whether such impac
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a4c47594e65784afe8792bac13d209de
https://doi.org/10.1108/s1474-787120190000031007
https://doi.org/10.1108/s1474-787120190000031007
Publikováno v:
Advances in Accounting. 49:100472
US GAAP requires firms to separately report income from discontinued operations within the income statement. Current financial reporting guidance, however, allows managers to either aggregate or disaggregate operating income (or loss) and gain (or lo