Zobrazeno 1 - 10 of 23 pro vyhledávání: '"Samir M. El-Gazzar"'
2
Unregulated Corporate Financial Disclosure and Analysts’ Forecast Properties: The Case of Embedded Value Reporting by Life Insurers
Autor: Samir M. El-Gazzar, Rudolph A. Jacob, Scott P. McGregor
Publikováno v: Journal of Accounting, Auditing & Finance. :0148558X2110632
This paper investigates the association between life insurers’ voluntary disclosure of embedded value (EV), an unregulated market-driven fair value measure, and analyst forecast accuracy and dispersion. EV is an estimate of the present value of fut
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e658d1afd7c127e811c62343193fbff2
https://doi.org/10.1177/0148558x211063262
Zobrazit plný text záznamu
3
Firm characteristics associated with concurrent disclosure of GAAP-compliant financial statements with earnings announcements
Autor: Thomas D’Angelo, Samir M. El-Gazzar, Rudolph A. Jacob
Publikováno v: Journal of Financial Regulation and Compliance. 26:365-381
Purpose This paper aims to examine the characteristics of firms that voluntary disclose generally accepted accounting principals (GAAP)-compliant statements of income, statement of cash flows (SCF) and balance sheet (BS) concurrently with quarterly e
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e278dd8657baf71070e4343a6b9c5b38
https://doi.org/10.1108/jfrc-06-2017-0048
Zobrazit plný text záznamu
4
Restatements and accounting quality: a comparison between IFRS and US-GAAP
Autor: Philip M. Finn, Samir M. El-Gazzar
Publikováno v: Journal of Financial Reporting and Accounting. 15:39-58
Purpose This paper aims to examine whether sanctioning adoption of IFRS for US firms would produce accounting information of the same quality as those produced under US Generally Accepted Accounting Principles (GAAP). This is a timely research since
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f8706176f221ffdef3557263277dca1e
https://doi.org/10.1108/jfra-10-2015-0090
Zobrazit plný text záznamu
5
Evolution of financial reporting of life insurers
Autor: Rudolph A. Jacob, Scott McGregor, Samir M. El-Gazzar
Publikováno v: Journal of Financial Regulation and Compliance. 25:56-72
Purpose This paper aims to examine the capital market effects and predominance of unregulated embedded value (EV) financial reporting in the life insurance industry in foreign domestic markets, and US markets for foreign firms that cross-list in the
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::383e54853b6179f58ba0839d8a3322fd
https://doi.org/10.1108/jfrc-02-2016-0012
Zobrazit plný text záznamu
7
Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline
Autor: Rudolph A. Jacob, Samir M. El-Gazzar, Kam C. Chan, Picheng Lee
Publikováno v: Journal of Financial Regulation and Compliance. 23:161-178
Purpose – The purpose of this paper is to investigate the impact of the US Securities and Exchange Commission (SEC) accelerated deadline on foreign firms, and the 20-F filing practices and factors relating to the filing lags. Design/methodology/app
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::89543c69f4fa0cc53b5d15bb6d9fcb35
https://doi.org/10.1108/jfrc-02-2014-0008
Zobrazit plný text záznamu
8
INTEGRATING INTERNAL CONTROL FRAMEWORKS FOR EFFECTIVE CORPORATE INFORMATION TECHNOLOGY GOVERNANCE
Autor: Samir M. El-Gazzar, Abdou Ahmed Ettish, Rudolph A. Jacob
Publikováno v: JISTEM-Journal of Information Systems and Technology Management, Volume: 14, Issue: 3, Pages: 361-370, Published: DEC 2017
Journal of Information Systems and Technology Management; v. 14 n. 3 (2017); 361-370
Journal of Information Systems and Technology Management; Vol. 14 No. 3 (2017); 361-370
Journal of Information Systems and Technology Management; Vol. 14 Núm. 3 (2017); 361-370
Journal of Information Systems and Technology Management
Universidade de São Paulo (USP)
instacron:USP
This paper analyzes and proposes how several internal control frameworks can be integrated to achieve effective corporate information technology governance. The fundamental tenet of the current literature in this area is that neither a single framewo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ef07cade7f6d0558061a1a0ed8570d5c
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1807-17752017000300361&lng=en&tlng=en
Zobrazit plný text záznamu
9
Reporting of Internal Control Weaknesses and Debt Rating Changes
Autor: Kwang-Hyun Chung, Samir M. El-Gazzar, Rudolph A. Jacob
Publikováno v: International Advances in Economic Research. 17:421-435
This article examines the effect of corporate reporting of internal control weaknesses on debt rating changes. Bond rating agencies utilize (among other factors) financial statement information to assess a firm’s liquidity and long term solvency as
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8c01ca5e3e520ca7f3409636cd26fe65
https://doi.org/10.1007/s11294-011-9313-4
Zobrazit plný text záznamu
10
The Value Relevance of Earnings and Nonearnings Information in Regulated and Deregulated Markets: The Case of the Airline Industry
Autor: Samir M. El-Gazzar, Charles Tang, Philip M. Finn
Publikováno v: International Advances in Economic Research. 15:88-101
This paper examines the valuation effects of earnings and two nonearnings-based measurements (book values and operating cash flow) on security prices of airline companies under two different market structures: regulated and deregulated. The literatur
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8441244f652af2c0582d46d45bb9d2fc
https://doi.org/10.1007/s11294-008-9196-1
Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání

Omezení vyhledávání
Plný text Recenzováno Digitální knihovna AV ČR
Zdroje