Market reaction to published and non-published corporate loan announcements
In: The quarterly review of economics and finance, Band 43, Heft 1, S. 1-10
ISSN: 1062-9769
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In: The quarterly review of economics and finance, Band 43, Heft 1, S. 1-10
ISSN: 1062-9769
In: Issues in accounting education, Band 22, Heft 4, S. 607-623
ISSN: 1558-7983
The Matrix Format Income Statement case study allows you to explore the issue of earnings management and its impact on the transparency and understandability of reported financial results. Part A of the case demonstrates the impact of a commonly used accounting treatment for available-for-sale investments (presentation in the statement of changes in equity and recycling of fair value changes) on users' ability to extract decision-useful information. Part B investigates the effect on transparency and understandability of the same financial information when a different presentation and measurement approach, known as the matrix format income statement, is used.