In search of a unifying measurement feature on which to base a more systematic and potentially comprehensive analysis … intangibles. Third, we evaluate the implications of our analysis and survey for accounting practice. Our evidence suggests GAAP …, after identifying and classifying the expenditure on intangibles, is to apply a capitalization test to distinguish expenses …

. Further analysis reveals that the positive effect of corruption on conservatism is stronger for firms with less bargaining …

of tests after addressing possible endogeneity concerns. Further empirical analysis shows that the negative relationship …

financial performance of 30 select small-scale industries located in Odisha. Financial data for the purpose have been collected … as it has a direct impact on the financial performance measured in terms of ROA and ROCE. Though, the type of business … reviewed to ensure better performance …

, enhancing their own apparent performance.The consequences for economic efficiency can include: allocating control of a business … finding that the typical merger does not enhance operating performance, as shown for example in Ravenscraft and Scherer …