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The qualitative characteristics of financial information, and managers’ accounting decisions evidence from IFRS policy changes

The qualitative characteristics of financial information, and managers’ accounting decisions evidence from IFRS policy changes

 W. Nobesab, Christopher.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 572-601. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessTransparencyComparabilityFaithful representationM41Qualitative characteristicsRelevance+ 2 từ khóa
Tác giả CN W. Nobesab, Christopher.
Nhan đề The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes / Christopher W. Nobesab & Christian Stadlerc.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 572-601.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual framework of the standard-setter, in particular to relevance, faithful representation, comparability and understandability. Firms also frequently refer to transparency, which is not directly mentioned in the framework. Furthermore, we analyse the circumstances under which firms explain their policy changes in terms of improved quality. We hypothesise and find that QCs are more often referred to if the change relates to measurement (i.e. to a more important accounting policy decision). We also find that references to QCs are positively associated both with firm size and with a measure of a jurisdiction s transparency. This complements previous research by providing evidence that managers are, at the least, alert to QCs.
Thuật ngữ chủ đề Accounting-Periodicals
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals
Từ khóa tự do Transparency
Từ khóa tự do Comparability
Từ khóa tự do Faithful representation
Từ khóa tự do M41
Từ khóa tự do Qualitative characteristics
Từ khóa tự do Relevance
Từ khóa tự do Understandability
Từ khóa tự do IFRS
Tác giả(bs) CN Stadler, Christian.
Nguồn trích Accounting and Business Research.- Volume 45, N5, 2015.
MARC
Hiển thị đầy đủ trường & trường con
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245[1 0] |a The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes / |c Christopher W. Nobesab & Christian Stadlerc.
260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 572-601.
362[0 ] |a Vol. 45, N.5 (2015)
490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual framework of the standard-setter, in particular to relevance, faithful representation, comparability and understandability. Firms also frequently refer to transparency, which is not directly mentioned in the framework. Furthermore, we analyse the circumstances under which firms explain their policy changes in terms of improved quality. We hypothesise and find that QCs are more often referred to if the change relates to measurement (i.e. to a more important accounting policy decision). We also find that references to QCs are positively associated both with firm size and with a measure of a jurisdiction s transparency. This complements previous research by providing evidence that managers are, at the least, alert to QCs.
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