FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2005128807> ?p ?o ?g. }

• W2005128807 endingPage "21" @default.
• W2005128807 startingPage "2" @default.
• W2005128807 abstract "Purpose – The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and USA generally accepted accounting principles. Design/methodology/approach – A case study approach is adopted to investigate the accounting adjustments applied to net income and shareholders’ equity as included in the Form 20-F reconciliations reported by all Italian firms that were listed on a US market over the period 1999-2008. The methodology first introduced by Gray (1980) and frequently applied over 30 years to several international accounting comparisons is adapted to recognise a multi-period dimension of the accounting choice. In particular, the paper focuses on the temporal dimension of such adjustments in order to capture their attitude to reverse or become permanent over time. Findings – The results show that the level of conservatism is visible in the measurement of net assets and is shaped by the prevailing directional effect of accounting adjustments that become permanent as their cumulative reversal is persistently delayed. Such a phenomenon arises and intensifies when the accounting differences relate to recurring operations and/or to long-term assets and liabilities. Amongst them those violating the clean surplus relation are the most controversial as they not only generate a permanent effect in the measurement of net assets, but also an opposite permanent effect in the measurement of earnings. Research limitations/implications – Future empirical research confirming the finding in different contexts might overcome the limitations of a relatively poor number of observations in the case study. Practical implications – Identifying the duration of alternative accounting treatments is relevant to assess their potential influence on stakeholders decision-making process as this may steadily influence the future of a firm. Originality/value – The propositions express a sequence of the timing effects of alternative accounting treatments that highlight the primary role of permanent differences in persistently shaping the value of net assets and help to provide a less erratic interpretation of the level of conservatism." @default.
• W2005128807 created "2016-06-24" @default.
• W2005128807 creator A5015150326 @default.
• W2005128807 creator A5037382384 @default.
• W2005128807 date "2014-05-06" @default.
• W2005128807 modified "2023-09-23" @default.
• W2005128807 title "Nature and duration of the accounting differences between Italian and US GAAP" @default.
• W2005128807 cites W1556502330 @default.
• W2005128807 cites W1778843793 @default.
• W2005128807 cites W1974405303 @default.
• W2005128807 cites W1981223171 @default.
• W2005128807 cites W1987468906 @default.
• W2005128807 cites W2002341272 @default.
• W2005128807 cites W2033076206 @default.
• W2005128807 cites W2050201295 @default.
• W2005128807 cites W2052738473 @default.
• W2005128807 cites W2065202170 @default.
• W2005128807 cites W2065722873 @default.
• W2005128807 cites W2075292474 @default.
• W2005128807 cites W2083227101 @default.
• W2005128807 cites W2090758019 @default.
• W2005128807 cites W2096375431 @default.
• W2005128807 cites W2130392613 @default.
• W2005128807 cites W2131842281 @default.
• W2005128807 cites W2136739561 @default.
• W2005128807 cites W2155899286 @default.
• W2005128807 cites W2159872156 @default.
• W2005128807 cites W3121951548 @default.
• W2005128807 cites W3122485073 @default.
• W2005128807 cites W3122748505 @default.
• W2005128807 cites W3123435704 @default.
• W2005128807 cites W3123478659 @default.
• W2005128807 cites W3124376428 @default.
• W2005128807 cites W3124604472 @default.
• W2005128807 doi "https://doi.org/10.1108/jaar-04-2012-0027" @default.
• W2005128807 hasPublicationYear "2014" @default.
• W2005128807 type Work @default.
• W2005128807 sameAs 2005128807 @default.
• W2005128807 citedByCount "2" @default.
• W2005128807 countsByYear W20051288072016 @default.
• W2005128807 countsByYear W20051288072023 @default.
• W2005128807 crossrefType "journal-article" @default.
• W2005128807 hasAuthorship W2005128807A5015150326 @default.
• W2005128807 hasAuthorship W2005128807A5037382384 @default.
• W2005128807 hasConcept C10138342 @default.
• W2005128807 hasConcept C120757647 @default.
• W2005128807 hasConcept C121955636 @default.
• W2005128807 hasConcept C126415523 @default.
• W2005128807 hasConcept C138262166 @default.
• W2005128807 hasConcept C144133560 @default.
• W2005128807 hasConcept C162324750 @default.
• W2005128807 hasConcept C163867264 @default.
• W2005128807 hasConcept C17744445 @default.
• W2005128807 hasConcept C182931732 @default.
• W2005128807 hasConcept C199539241 @default.
• W2005128807 hasConcept C199728807 @default.
• W2005128807 hasConcept C202444582 @default.
• W2005128807 hasConcept C2781426361 @default.
• W2005128807 hasConcept C33676613 @default.
• W2005128807 hasConcept C33923547 @default.
• W2005128807 hasConcept C39389867 @default.
• W2005128807 hasConcept C544937707 @default.
• W2005128807 hasConcept C94625758 @default.
• W2005128807 hasConcept C96640997 @default.
• W2005128807 hasConceptScore W2005128807C10138342 @default.
• W2005128807 hasConceptScore W2005128807C120757647 @default.
• W2005128807 hasConceptScore W2005128807C121955636 @default.
• W2005128807 hasConceptScore W2005128807C126415523 @default.
• W2005128807 hasConceptScore W2005128807C138262166 @default.
• W2005128807 hasConceptScore W2005128807C144133560 @default.
• W2005128807 hasConceptScore W2005128807C162324750 @default.
• W2005128807 hasConceptScore W2005128807C163867264 @default.
• W2005128807 hasConceptScore W2005128807C17744445 @default.
• W2005128807 hasConceptScore W2005128807C182931732 @default.
• W2005128807 hasConceptScore W2005128807C199539241 @default.
• W2005128807 hasConceptScore W2005128807C199728807 @default.
• W2005128807 hasConceptScore W2005128807C202444582 @default.
• W2005128807 hasConceptScore W2005128807C2781426361 @default.
• W2005128807 hasConceptScore W2005128807C33676613 @default.
• W2005128807 hasConceptScore W2005128807C33923547 @default.
• W2005128807 hasConceptScore W2005128807C39389867 @default.
• W2005128807 hasConceptScore W2005128807C544937707 @default.
• W2005128807 hasConceptScore W2005128807C94625758 @default.
• W2005128807 hasConceptScore W2005128807C96640997 @default.
• W2005128807 hasIssue "1" @default.
• W2005128807 hasLocation W20051288071 @default.
• W2005128807 hasOpenAccess W2005128807 @default.
• W2005128807 hasPrimaryLocation W20051288071 @default.
• W2005128807 hasRelatedWork W2143201397 @default.
• W2005128807 hasRelatedWork W2349209588 @default.
• W2005128807 hasRelatedWork W2351433947 @default.
• W2005128807 hasRelatedWork W2356060739 @default.
• W2005128807 hasRelatedWork W2372279572 @default.
• W2005128807 hasRelatedWork W2381629957 @default.
• W2005128807 hasRelatedWork W3006994607 @default.
• W2005128807 hasRelatedWork W3125418892 @default.
• W2005128807 hasRelatedWork W4233911430 @default.
• W2005128807 hasRelatedWork W4239272949 @default.

• next