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Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study

Van der Meulen, Sofie; Gaeremynck, Ann; Willekens, Marleen - In: The International Journal of Accounting 42 (2007) 2, pp. 123-142

Persistent link: https://www.econbiz.de/10005396663

Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study

Van der Meulen, Sofie; Gaeremynck, Ann; Willekens, Marleen - In: The International Journal of Accounting 42 (2007) 2, pp. 148-152

Persistent link: https://www.econbiz.de/10005331464

Audit-Firm Portfolio Characteristics and Client Financial Reporting Quality

Gaeremynck, Ann; Meulen, Sofie Van Der; Willekens, Marleen - In: European Accounting Review 17 (2008) 2, pp. 243-270

This paper contributes to the audit quality literature by defining continuous measures of expected future audit-firm losses and testing their association with proxies of financial reporting quality. In prior studies audit-firm size has been used as a proxy for expected future audit-firm losses...

Persistent link: https://www.econbiz.de/10005495607

De informatiewaarde van het Belgische auditrapport onder de loep. evolutie vanaf vier jaar vóór faling

Gaeremynck, A.; Willekens, M. - In: Review of Business and Economics XLVI (2001) 3, pp. 431-448

In een omgeving met weinig rechtsvervolgingen, zoals België, blijkt het verslag van de commissaris tot 3 jaar vóór falen een adequaat signaal te zijn voor het voorspellen van de kans op faillissement. De commissaris gebruikt de aard van het verslag als signaal. Eerst drukt zij haar...

Persistent link: https://www.econbiz.de/10008646265

Audit firm size, public ownership, and firms' discretionary accruals management

Vander Bauwhede, Heidi; Willekens, Marleen; Gaeremynck, Ann - In: The International Journal of Accounting 38 (2003) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10005396687

The Recognition and Timing of Deferred Tax Liabilities

Gaeremynck, A.; Gucht, L. Van De - In: Journal of Business Finance & Accounting 31 (2004-09) 7-8, pp. 985-1014

This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the...

Persistent link: https://www.econbiz.de/10005167662

What Determines Goodwill Impairment?

Verriest, A.; Gaeremynck, A. - In: Competition and Regulation in Network Industries LIV (2009) 2, pp. 106-129

This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the recoverable amount. However, valuing this recoverable amount is...

Persistent link: https://www.econbiz.de/10010569266

What Determines Goodwill Impairment?

Verriest, A.; Gaeremynck, A. - In: Review of Business and Economic Literature LIV (2009) 2, pp. 106-129

Persistent link: https://www.econbiz.de/10010570273

Accounting standaarden als governance mechanisme

Gaeremynck, A.; Meulen, S. Van der - In: Review of Business and Economics XLVIII (2003) 2, pp. 301-318

Binnen ondernemingen worden diverse maatregelen genomen ten einde het behoorlijk bestuur en de rapportering naar de belangenpartijen te verbeteren. Er wordt echter vaak vergeten dat de kwaliteit van de informatie die een investeerder krijgt, ook mede bepaald wordt door de gebruikte...

Persistent link: https://www.econbiz.de/10008684341

What Determines Goodwill Impairment?

Verriest, A.; Gaeremynck, A. - In: Review of Business and Economic Literature 54 (2009) 2, pp. 106-129

Persistent link: https://www.econbiz.de/10010704553