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Post‐Enron developments in UK audit and corporate governance regulation
Dewing, Ian P. - In: Journal of Financial Regulation and Compliance 11 (2003) 4, pp. 309-322
This paper examines post‐Enron developments in UK audit and corporate governance regulation. It considers the latest … the collapse of Enron, including, respectively, the new system for the regulation of the UK accountancy profession as … for auditing share a number of characteristics with the recommendations of a pre‐Enron empirical study which investigated …
Persistent link: https://www.econbiz.de/10014869952
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Do loans fair value affect market value? Evidence from European banks
Drago, Danilo; Mazzuca, Maria; Colonel, Renata Trinca - In: Journal of Financial Regulation and Compliance 21 (2013) May, pp. 108-120
Purpose – With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory factor for a bank's stock price, beyond that provided by...
Persistent link: https://www.econbiz.de/10010815033
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Fair value accounting and intangible assets : Goodwill impairment and managerial choice
Lhaopadchan, Suntharee - In: Journal of Financial Regulation and Compliance 18 (2010) 2, pp. 120-130
Purpose – Advocates of greater intangible asset reporting frequently make the criticism that the published financial statements of companies do not adequately reflect the value of intangible assets and hence provide potentially misleading information to the users of the financial statements....
Persistent link: https://www.econbiz.de/10014870157
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Do loans fair value affect market value? Evidence from European banks
Drago, Danilo; Mazzuca, Maria; Trinca Colonel, Renata - In: Journal of Financial Regulation and Compliance 21 (2013) 2, pp. 108-120
Purpose – With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory factor for a bank's stock price, beyond that provided by...
Persistent link: https://www.econbiz.de/10014870234
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Fair value accounting and intangible assets: Goodwill impairment and managerial choice
Lhaopadchan, Suntharee - In: Journal of Financial Regulation and Compliance 18 (2010) May, pp. 120-130
Purpose – Advocates of greater intangible asset reporting frequently make the criticism that the published financial statements of companies do not adequately reflect the value of intangible assets and hence provide potentially misleading information to the users of the financial statements....
Persistent link: https://www.econbiz.de/10009395128