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Does accounting conservatism mitigate the shortcomings of CEO overconfidence?
Hsu, Charles; Novoselov, Kirill E.; Wang, Rencheng - In: The accounting review : a publication of the American … 92 (2017) 6, pp. 77-101
Persistent link: https://www.econbiz.de/10011780678
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Financial information and management decisions : impact of accounting policy on financial indicators of the firm
Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57
model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …
Persistent link: https://www.econbiz.de/10012221919
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Accounting regulation and management discretion : a case note
Bátiz-Lazo, Bernardo; Billings, Mark - In: Abacus : a journal of accounting, finance and business … 48 (2012) 3, pp. 414-437
Persistent link: https://www.econbiz.de/10009630274
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Depreciation : accounting, taxes, and business decisions
Coughlan, Joseph D. - 1969
Persistent link: https://www.econbiz.de/10000324721
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Economic v[ersu]s accounting depreciation
Kim, Moshe; Moore, Giora - 1987
Persistent link: https://www.econbiz.de/10000741522
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Economic accounting in the simple Hotelling Model
Cairns, Robert D. - In: Resource and energy economics 51 (2018), pp. 18-27
Persistent link: https://www.econbiz.de/10012036724
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Amortisation versus impairment of goodwill and accounting quality
Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118
In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...
Persistent link: https://www.econbiz.de/10009501252
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A contextual analysis of the development and diffusion of depreciation accounting at the Bell system, 1910 - 37
Collier, Deirdre M. - In: Accounting history review 22 (2012) 1, pp. 23-45
Persistent link: https://www.econbiz.de/10009510591
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Anlagenbuchhaltung : schnell einsteigen, richtig abschreiben, effizient verwalten
Goldstein, Elmar - 2004
Persistent link: https://www.econbiz.de/10001763540