Johnson Manufacturing case study–bankruptcy

Churyk, Natalie Tatiana; Yu, Shaokun Carol; Gross, Guy M.; Stoettner, Robert

doi:10.1016/j.jaccedu.2015.10.001

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Cited by 4 publications

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“…The educational resource provides a beneficial learning opportunity in the field of international accounting (Teuteberg, Voll & Zülch, 2016, p. 14). The case study helps students gain an idea of how international standards are applied by accountants in bankruptcy (Churyk, Yu, Gross & Stoettner, 2015) for example. Chen, Deng, Gupta and Sami (2015) showed that the application of IAS/IFRS following the elimination of reconciliations imposed by the American Securities and Exchange Committee in 2007 reduced the asymmetry of information on the financial market measured by the bid-ask spread.…”

Section: Review Of Literaturementioning

confidence: 99%

For a New Method of Calculating the Disclosure Index

Baazaoui

2020

CJFA

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In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the elementary scores. Through two French and Canadian samples, we found significant differences between the mandatory, voluntary and total disclosure indices calculated using the proposed method and the current method.

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Section: Review Of Literaturementioning

confidence: 99%