Výsledky vyhledávání - "Samir El-Gazzar"

GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates

Autor: Thomas D’Angelo, Marco Lam, Samir El-Gazzar, Rudolph Jacob

Publikováno v: FINANCIAL REPORTING. :5-40

Purpose - This paper investigates the impact of generally accepted accounting principles (GAAP) and non-GAAP voluntary disclosures on equity returns for im-portant financial reporting dates. Design/methodology - Using hand-coded archival data, we dev

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b3f7c7def2aab6c65b692101f95db811
https://doi.org/10.3280/fr2022-001001

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Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements

Autor: Samir El-Gazzar, Victor Pastena

Publikováno v: Contemporary Accounting Research. 8:132-151

This paper explores restrictions in private lending agreements to determine how contractors' status affects (1) the number of limitations on managerial actions and (2) tightness (or slack) of contract restrictions at contract inception. The major res

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ac0af20dcfe676c1c5890ba0fd9b8b9a
https://doi.org/10.1111/j.1911-3846.1991.tb00839.x

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Negotiated accounting rules in private financial contracts

Autor: Victor Pastena, Samir El-Gazzar

Publikováno v: Journal of Accounting and Economics. 12:381-396

This paper explores how private contracts tailor GAAP and whether tailoring reflects the characteristics of the contracting parties. The analysis reveals that contracts of bank and insurance lenders are different with bank agreements closer to public

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2e58a9ae991844b86838c7a8daabb8dd
https://doi.org/10.1016/0165-4101(90)90022-v

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Accounting for leases by lessees

Autor: Samir El-Gazzar, Victor Pastena, Steve Lilien

Publikováno v: Journal of Accounting and Economics. 8:217-237

This study examines factors that affected managements' choices in accounting for leases prior to the implementation of SFAS No. 13. Empirical evidence indicates that financial contracting and management bonus incentive variables help explain the choi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::465eb6ae15e4fe7f4f46227cd79f0aa5
https://doi.org/10.1016/0165-4101(86)90004-2

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