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GAAP as a Symbol of Legitimacy : New York State’s Decision to Adopt Generally Accepted Accounting Principles
Carpenter, Vivian L. - 2018
Persistent link: https://www.econbiz.de/10012746619
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The Impact of IFRS 16 On the Financials of The Greek Listed Companies
Rompotis, Gerasimos; Balios, Dimitris - In: Journal of Accounting and Management Information … 22 (2023) 3, pp. 375-407
Research Question- What was the impact of the adoption of the new international accounting standards for leases IFRS 16 on the financial statements of the Greek companies that are listed on Athens Exchange? Motivation- The majority of the relevant literature worldwide has examined the effect of...
Persistent link: https://www.econbiz.de/10015196062
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Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
Reitzig, Markus; Ramb, Fred - 2004
We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...
Persistent link: https://www.econbiz.de/10010295644
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781
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Is There a Feedback Mechanism in Accounting?
Drachal, Krzysztof - In: European Financial and Accounting Journal 9 (2014) 1, pp. 85-95
The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...
Persistent link: https://www.econbiz.de/10010512936
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Fair Value Measurement in Financial Reporting
Hodder, Leslie; Hopkins, Patrick; Schipper, Katherine - In: Foundations and Trends(R) in Accounting 8 (2014) 3-4, pp. 143-270
This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure, based on the conceptual frameworks of the Financial Accounting Standards Board and...
Persistent link: https://www.econbiz.de/10011163304
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A model of R&D capitalization
Atallah, Gamal; Khazabi, Massouid - Volkswirtschaftliche Fakultät, … - 2004
This paper studies the decision of firms to expense or capitalize R&D expenditures. The firm has an incentive to mismatch the benefits and costs of R&D, expensing a larger portion of R&D when the benefits occur in the long-run and capitalizing a larger portion when the benefits occur in the...
Persistent link: https://www.econbiz.de/10011257792
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Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?
Ramond, Olivier; Batsch, Laurent; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2007
In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project originally untitled « Performance Reporting » establishing new international financial reporting standards for performance reporting. By envisaging the use of a comprehensive...
Persistent link: https://www.econbiz.de/10011093898