Zobrazeno 1 - 10
of 34
pro vyhledávání: '"Terry D. Warfield"'
Publikováno v:
Accounting Horizons. 36:47-69
SYNOPSIS Successful standard-setting outcomes require some level of acceptance by diverse stakeholder groups. This study examines the evolution of FASB due process institutions since Enron, which have the potential to engender stakeholder acceptance.
Autor:
Terry D. Warfield, Qing L. Burke
Publikováno v:
Accounting & Finance. 61:4287-4337
This paper examines banks’ interest rate risk management and its effects on the persistence and valuation of banks’ earnings. We construct a novel measure to capture the extent to which a bank is able to generate persistent net interest income (t
Publikováno v:
Accounting Horizons. 34:19-43
SYNOPSIS A potentially important form of financial information disaggregation is to segregate the change in an income measure into its underlying performance drivers. In this study, we perform a comprehensive analysis of the usefulness of such disagg
Publikováno v:
SSRN Electronic Journal.
This paper examines the ardent stakeholder response to the Governmental Accounting Standards Board’s (GASB) Preliminary Views on Economic Condition Reporting: Financial Projections (ECR), which would have mandated governments to publish financial p
Essential knowledge of International Financial Reporting Standards for students of global accounting This important work provides the tools global accounting students need to understand international financial reporting standards (IFRS) and how they
Intermediate Accounting, 17th Edition is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data ana
Publikováno v:
Contemporary Accounting Research. 31:45-66
Fair value estimates reported in the financial statements differ in the subjectivity with which the estimates are measured. Mandated supplemental disclosures are intended to enable users to assess the nature of the inputs used to develop the fair val
Autor:
Terry D. Warfield, Ting Luo
Publikováno v:
Accounting & Finance. 54:539-566
This article examines the impact of FASB Interpretation No. 46 (Revised), FIN 46(R), on perceived earnings informativeness of companies with special purpose entities (SPEs). We find that the impact depends on the pre-FIN 46(R) incentives for using SP
Publikováno v:
Review of Accounting Studies. 17:41-71
We evaluate the representational faithfulness of the accounting treatment of a recent and well-established type of structured transaction—accelerated share repurchases (ASRs). ASRs are popular because accretive earnings per share benefits are recog