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Year of publication
Subject
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Accounting valuation 2,563 Bilanzielle Bewertung 2,560 Deutschland 724 Germany 720 IFRS 682 USA 569 United States 568 Theorie 496 Theory 496 Goodwill 232 Geschäftswert 230 Fair value accounting 228 Fair-Value-Bilanzierung 228 Immaterielle Werte 223 Intangible assets 223 Unternehmensbewertung 202 Firm valuation 190 Bilanz 189 Bilanzierungsgrundsätze 178 Accounting standards 174 Accounting 154 Rechnungswesen 154 Balance sheet 146 Bilanzpolitik 140 Accounting policy 138 Abschreibung 135 Depreciation 135 Jahresabschluss 124 Bilanzrecht 122 Accounting law 117 Balancing accounts 115 Bilanzierung 115 Financial statement 113 Welt 94 World 94 Bewertung 75 Market value 73 Marktwert 73 Immaterielle Güter 69 Intangible goods 69
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Online availability
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Free 311 Undetermined 231
Type of publication
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Article 1,565 Book / Working Paper 983 Journal 15 Other 2
Type of publication (narrower categories)
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Article in journal 1,245 Aufsatz in Zeitschrift 1,245 Aufsatz im Buch 318 Book section 318 Hochschulschrift 295 Thesis 268 Graue Literatur 263 Non-commercial literature 263 Arbeitspapier 168 Working Paper 168 Bibliografie enthalten 133 Bibliography included 133 Collection of articles of several authors 59 Sammelwerk 59 Lehrbuch 28 Commentary 24 Kommentar 24 Mehrbändiges Werk 23 Multi-volume publication 23 Amtsdruckschrift 22 Government document 22 Aufsatzsammlung 15 Ratgeber 12 Case study 11 Fallstudie 11 Guidebook 11 Konferenzschrift 11 No longer published / No longer aquired 11 Conference proceedings 9 Handbook 7 Handbuch 7 Reprint 7 Festschrift 6 Statistik 6 Conference paper 5 Konferenzbeitrag 5 Statistics 5 Bibliografie 3 Gesetz 3 Law 3
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Language
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English 1,323 German 1,150 French 16 Dutch 12 Hungarian 10 Polish 10 Russian 8 Undetermined 7 Czech 4 Danish 4 Italian 4 Spanish 4 Romanian 3 Slovak 3 Finnish 2 Albanian 2 Turkish 2 Bulgarian 1 Croatian 1 Portuguese 1 Swedish 1 Ukrainian 1
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Author
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Küting, Karlheinz 23 Zülch, Henning 19 Baetge, Jörg 12 Lüdenbach, Norbert 12 Penman, Stephen H. 12 Müller, Stefan 11 Ballwieser, Wolfgang 10 Herzig, Norbert 10 Leuz, Christian 10 Hoffmann, Wolf-Dieter 9 Kupsch, Peter 9 Moser, Ulrich 9 Bertl, Romuald 8 Kümpel, Thomas 8 Laux, Christian 8 Prucha, Ingmar R. 8 Callen, Jeffrey L. 7 Carlin, Tyrone M. 7 Filip, Andrei 7 Finch, Nigel 7 Hommel, Michael 7 Landsman, Wayne R. 7 Sapra, Haresh 7 Sattler, Henrik 7 Schildbach, Thomas 7 Glaum, Martin 6 Huizinga, Harry 6 Laeven, Luc 6 Paugam, Luc 6 Plantin, Guillaume 6 Pratt, Shannon P. 6 Wüstemann, Jens 6 Akbar, Saeed 5 Allen, Franklin 5 André, Paul 5 Böcking, Hans-Joachim 5 Carletti, Elena 5 Freiberg, Jens 5 Hoberg, Peter 5 Kirsch, Hanno 5
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Institution
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Springer Fachmedien Wiesbaden 10 National Bureau of Economic Research 6 Verlag Dr. Kovač 4 Ekonomiska forskningsinstitutet <Stockholm> 3 International Accounting Standards Committee 3 Linde Verlag 3 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 2 Institut der Wirtschaftsprüfer in Deutschland 2 Institut national de la statistique et des études économiques <Frankreich> / Direction des études et synthèses économiques 2 International Accounting Standards Board 2 National Industrial Conference Board 2 Technische Universität Clausthal 2 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 2 Academia de Studii Economice <Bukarest> / Catedra Finanţe-Bănci 1 Albert-Ludwigs-Universität Freiburg 1 Arbeitsgemeinschaft Energiebilanzen 1 Arthur Andersen and Co. <London> 1 Bayern 1 Bayern / Bayerisches Landesamt für Statistik und Datenverarbeitung 1 Boston Consulting Group 1 Bundesanzeiger Verlag 1 Centre for Co-operation with European Economies in Transition 1 Centrum voor Bedrijfseconomisch Onderzoek <Rotterdam> / Department of Business Finance and Portfolio Investment 1 Chambre de commerce et d'industrie de Paris 1 Christian-Albrechts-Universität zu Kiel 1 Columbia University 1 Conference on Research in Income and Wealth <1959, Atlantic City> 1 Deutsche Landwirtschafts-Gesellschaft 1 Deutschland / Statistisches Bundesamt 1 Deutschland <DDR> / Ministerium der Finanzen 1 Eric Cuvillier <Firma> 1 Europäische Kommission / Generaldirektion Unternehmen 1 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 1 Finnland / Maatalousmaan Verotusarvotoimikunta 1 Frankreich 1 Frankreich / Ministère de l'économie, des finances et de la privatisation 1 Företagsekonomiska Institutionen <Turku> 1 Geodéziai és Kartográfiai Egyesület 1 Gesellschaft für Finanzwirtschaft in der Unternehmensführung / Arbeitskreis Rechnungslegungsvorschriften in der EG-Kommission 1 Guatemala 1
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Published in...
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Der Betrieb 59 WPg : Kompetenz schafft Vertrauen 54 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 52 Betriebs-Berater : BB 42 IRZ : Zeitschrift für internationale Rechnungslegung 30 Europäische Hochschulschriften / 5 25 Review of accounting studies 24 Betriebswirtschaftliche Forschung und Praxis : BFuP 21 Journal of accounting & economics 21 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 17 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 16 Steuer, Wirtschaft und Recht : SWR 16 The international journal of accounting : TIJA 16 Abacus : a journal of accounting, finance and business studies 15 Journal of business economics : JBE 14 The accounting review : a publication of the American Accounting Association 14 Jahrbuch für Controlling und Rechnungswesen 12 Review of quantitative finance and accounting 12 Journal of business finance & accounting : JBFA 11 Working paper / National Bureau of Economic Research, Inc. 11 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 10 Gabler Edition Wissenschaft 10 Journal of international accounting auditing & taxation 10 Rechnungslegung Prüfung und Beratung : Herausforderungen für den Wirtschaftsprüfer ; Festschrift zum 70. Geburtstag von Professor Dr. Rainer Ludewig 10 Rechnungslegung und Wirtschaftsprüfung : RW 10 Accounting horizons : a quarterly publication of the American Accounting Association 9 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 9 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 9 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 8 Bilanzoptimierung für das Rating : Ansätze und Instrumente für ein besseres Rating-Ergebnis 8 Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings 8 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 8 European accounting review 8 Issues in accounting education 8 Journal of accounting research 8 Land economics : applied research on environmental resources 8 PiR 8 US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht 8 Accounting in Europe 7 American journal of agricultural economics 7
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Source
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ECONIS (ZBW) 2,560 RePEc 3 BASE 2
Showing 1 - 50 of 2,565
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The impact of discretionary measurement criteria on investors' judgement and decisions
Gonçalves, Tiago Cruz - In: Games 13 (2022) 1, pp. 1-14
This study investigates the effect on nonprofessional investors' judgements and decisions of discretionary measurement choices. Using a paper-and-pencil experience, we collect and analyze information regarding investment amounts as well as past and future financial performance judgements of...
Persistent link: https://ebtypo.dmz1.zbw/10013171799
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Connecting expected stock returns to accounting valuation multiples : a primer
Chattopadhyay, Akash; Lyle, Matthew R.; Wang, Charles C. Y. - 2021
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Firm's value sustainability via accounting ratios : the case of Nigerian listed firms
Ajeigbe, Kola B.; Swanepoel, Thys; Vuuren, Heleen Janse - In: Journal of economic and financial sciences : JEF 14 (2021) 1, pp. 1-11
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The impact of customer capital on company's market value : an empirical study from 100 U.S. stock market leaders
Lehenchuk, Serhii; Zavalii, Tetiana - In: International journal of management and economics 57 (2021) 4, pp. 299-312
The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...
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Unregulated corporate financial statements and analysts' target price accuracy : evidence from embedded value reporting by life insurers
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: International journal of accounting and finance 11 (2021) 1, pp. 18-39
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Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?
King, Zach - 2020
This study examines if financial reporting for income tax expense affects the timeliness of goodwill impairments. Goodwill impairments are an important signal of expected future cash flows, yet their timing is subject to managers' discretion. U.S. GAAP requires that firms test all goodwill for...
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Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret - 2020
This technical note outlines the differences between financial accounting standards and tax law that affect the valuation of potential targets depending on the deal structure employed. Valuation models typically rely on financial accounting information to estimate the value of the deal; but tax...
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A Theoretical Analysis Connecting Conservative Accounting to the Cost of Capital
Penman, Stephen H. - 2020
We connect conservative accounting to the cost of capital by developing an accounting model within an asset pricing framework. The model has three distinctive features: (1) transaction-cycle-conformity, where the book value equals the value of cash at the beginning and the end of a cash-to-cash...
Persistent link: https://ebtypo.dmz1.zbw/10012848366
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Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
Hodder, Leslie D. - 2020
Prior studies find evidence that opportunistic reporting occurs in settings where fair value measurement is used. However, such research cannot determine whether the source of the opportunistic reporting is the estimate of fair value itself. Using detailed insurer investment holdings...
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On The Legitimacy of Accounting Standards
Penno, Mark - 2020
While it is generally accepted that legitimacy is a desirable feature of accounting standards, ‘legitimacy' remains vaguely defined. Accordingly, I develop a model which highlights the role that accounting plays in classifying a manager's strategically structured transactions. The model...
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The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism
Black, Jonathan - 2020
Investors demand conditional conservatism to restrict managers' ability to opportunistically exploit unverifiable accounting estimates. The fair value estimation process is subject to verifiability concerns when market prices are unavailable, and thus susceptible to managerial discretion. We...
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Recognising the Cost of Purchased Goodwill
Allen, Christina - 2020
The nature of “goodwill” for tax purposes was an important issue in Australia long before the adoption of the Commonwealth income tax, with the relationship between goodwill and sales of business premises a central issue in colonial stamp duty assessments (and consequent litigation)....
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Accounting Comparability and the Value Relevance of Earnings and Book Value
Chen, Bingyi - 2020
The value relevance of financial statements is of great significance to investors and standard setters. The present research examines whether accounting comparability among industry peers enhances the value relevance of earnings and book value. This is an important question because both the...
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Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations
Bakke, Ashleigh - 2020
The valuation allowance for deferred tax assets is an audited disclosure that reflects management's expectations regarding the future profitability of a company. Building on prior literature that establishes this disclosure as an indicator of future distress, we examine whether the valuation...
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Accounting model for impairment under IFRS 9 and its impact on loss allowance
Orbán, Ildikó; Tamimi, Oday - In: European research studies 23 (2020) 4, pp. 1259-1277
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Depreciation allowances in South Africa
Calitz, Estian; Muwanga-Zake, Eva; Sithole, Alexius; … - 2020
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and calculates the magnitude of these benefits in...
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Does fixed assets revaluation create avenues for financial numbers game? : evidence from a developing country
Rahman, Md. Tahidur; Hossain, Syed Zabid - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 293-304
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Aktivierung eigener Entwicklungskosten und Bilanzpolitik : eine theoretische und empirische Analyse von HGB-Konzernabschlüssen nicht-kapitalmarktorientierter Unternehmen
Hahn, Julian - 2020
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Peer effect in the initial recognition of goodwill
Xu, Liping; Guan, Yueqin; Fu, Zhihong; Yu, Xin - In: China journal of accounting research : CJAR 13 (2020) 1, pp. 57-77
This study investigates the peer effect in the initial recognition of goodwill. We find that firms imitate their peers in the initial recognition of goodwill. The higher the tendency for imitation, the higher the proportion of goodwill recognized. Imitation behavior in the initial recognition of...
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Erstellung der Anwendungsbilanzen 2018 für den Sektor der Privaten Haushalte und den Verkehrssektor in Deutschland : Endbericht : Mai 2020 : Forschungsprojekt im Auftrag der Arbeit...
Frondel, Manuel; Janßen-Timmen, Ronald; Sommer, Stephan - RWI - Leibniz-Institut für Wirtschaftsforschung - 2020
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The potential harms of goodwill impairment avoidance : evidence based on future performance and stock prices
Han, Hongwen; Tang, Qingquan - In: China journal of accounting research : CJAR 13 (2020) 3, pp. 271-289
The rapidly increasing volume of goodwill assets in the capital market generates potential risks due to the possibility of an untimely recognition of goodwill impairment. In this paper, we investigate the financial consequences of goodwill impairment avoidance based on firms’ future...
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The impact of profitability on stock valuation and its impact on corporate value
Pasukodewo, Tio; Susanti, Neneng - In: International journal of finance & banking studies : JJFBS 9 (2020) 2, pp. 46-55
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Challenging the accounting for goodwill in the context of a business combination
Marques, Gary K.; Maroun, Warren; Garnett, Robert - In: South African journal of economic and management sciences 23 (2020) 1, pp. 1-16
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Taxing the transfer of intellectual property : reporting, auditing, and revaluation
Sansing, Richard C. - 2020
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Does amortization of goodwill effect on companies' profits and future cash flows?
Kobori, Kazuhiko - In: International Journal of Research in Business and … 9 (2020) 5, pp. 255-268
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A Theoretical Analysis Connecting Conservative Accounting to the Cost of Capital
Penman, Stephen H. - 2020
We connect conservative accounting to the cost of capital by developing an accounting model within an asset pricing framework. The model has three distinctive features: (1) transaction-cycle-conformity, where the book value of an investment equals the value of cash at the beginning and the end...
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The Book and Tax Effects of Tax-Deductible Goodwill Impairments
Khalil, Sarah - 2020
We identify a specific, book-tax conforming tax planning strategy and examine its effects. Unlike most countries, Luxembourg allows tax deductions for financial statement goodwill impairments, enabling firms to implement a tax strategy that can provide both cash and financial reporting tax...
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Selling or Leasing? Pricing Information Goods with Depreciation of Consumer Valuation
Dou, Yifan - 2020
Should a monopolistic vendor adopt the selling model or the leasing model for information goods or services? We study this question in the context of consumer valuation depreciation. Using a two-period game-theoretic model, we consider two types of consumer-side valuation depreciation for...
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Country-Specific Drivers of the Value Relevance of Goodwill Impairment Losses
Alshehabi, Ahmad - 2020
This study is the first to analyze the value relevance of goodwill impairment losses (GIL) in an international context; therefore, it builds a link between institutional, cultural, and religious factors and cross-country variations in the relevance of GIL. Using a sample of 18,143 firm-year...
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Fair Value Accounting and Value Relevance of Equity Book Value and Net Income for European Financial Firms During the Crisis
Adwan, Sami - 2020
This paper examines whether and how the level of exposure to fair value accounting moderates the changes in the value relevance of equity book value and net income during a crisis period. Using a sample of European listed financial firms over 2005-2011, our analysis confirms prior literature...
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Firm Life Cycle and the Disclosure of Estimates and Judgments in Goodwill Impairment Tests : Evidence from Australia
Kabir, Humayun - 2020
The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although the accounting literature provides competing...
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The Value of Managerial Discretion in Africa : Evidence from Acquired Intangible Assets Under IFRS 3
Tunyi, Abongeh A. - 2020
The paper examines the value of managerial discretion in financial reporting by exploring the value relevance of intangible assets acquired in business combinations (AIA) before and after the 2008 International Financial Reporting Standard (IFRS) 3 amendment. The 2008 IFRS 3 amendment gave...
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Depreciation rate by industrial sector and profit after tax in China
Wan, Junmin; Qiu, Qiqi - In: The Chinese economy : translations and studies 55 (2022) 2, pp. 111-128
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Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.; Cole, Elizabeth T.; Briggs, John - In: International journal of accounting and information … 30 (2022) 1, pp. 95-114
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Do directors have style? : board interlock and accounting properties
Karim, Khondkar E.; Li, Jiayan; Lin, Karen Jingrong; … - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 3-32
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What determines effective tax rates? : the relative influence of tax and other factors
Schwab, Casey M.; Stomberg, Bridget - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 459-497
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The Valuation of Intangible Assets : An Introduction
Moro Visconti, Roberto - 2019
An intangible is a non-monetary asset that manifests itself by its economic properties. It does not have physical substance but grants rights and economic benefits to its owner. The examination of the general approaches of valuation of companies is preliminary to the estimation of assets such as...
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Share Repurchases and Accounting Conservatism
Lobo, Gerald J. - 2019
The prior literature indicates that financial policy (e.g., payout policy) as well as accounting policy (e.g., conservatism) can be used to address incentive problems in firms but finds mixed evidence. We conjecture that stock repurchases, an increasingly popular form of payout, and conservatism...
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The impact of intangible factors on profitability : evidence from corporations traded at Muscat Securities Market in Oman
Kaymaz, Mike Onder; Yilmaz, Ilker; Kaymaz, Ozgur - In: Copernican Journal of Finance & Accounting : CJF&A 8 (2019) 2, pp. 25-47
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Market valuations of bargain purchase gains : are these true gains under IFRS?
Elnahass, Marwa; Doukakis, Leonidas - In: Accounting and business research 49 (2019) 7, pp. 753-784
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Reliability of R&D capitalization : Evidence from ex post impairment in China
Yang, Yulong - In: China journal of accounting research : CJAR 12 (2019) 3, pp. 251-269
Unlike prior studies that investigate research and development (R&D) accounting as a dichotomous choice between capitalizing vs. expensing, this study identifies low-reliability R&D capitalization by the occurrence of ex post impairment of capitalized R&D costs. I find that low-reliability...
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Capital stock and depreciation : theory and an empirical application
Escribá Pérez, Francisco Javier; Murgui-García, M. J.; … - 2019
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The role of enforcement in the decision making of preparers and auditors of financial statements
Schnack, Henning - 2019
Diese Arbeit untersucht die Rolle des Enforcements der Rechnungslegung bei der Entscheidungsfindung von Abschlusserstellern und -prüfern. Enforcement-Mechanismen sind staatliche oder private Institutionen, die befugt sind, geprüfte Abschlüsse börsennotierter Unternehmen einer weiteren...
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A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports
Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50
Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as experienced in Nigeria. Using secondary...
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The Information Content from Releases of the Deferred Tax Valuation Allowance
Finley, Andrew - 2019
We examine the extent to which deferred tax valuation allowance (VA) releases - a discretionary accounting judgment that increases net income based on estimated future tax benefit realizations- are predictive of future earnings. We first find that profitable firms releasing at least a portion of...
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Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees
Chen, Vincent - 2019
Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair value measurement of goodwill and audit fees. We find that...
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Accelerating Depreciation in Recession
Morrow, Rebecca - 2019
What would you do if on January 13, 2016, you had won the $1.5 billion Powerball jackpot? The prize gives you the choice of a smaller lump sum now or the full jackpot parceled out for years to come. For the New York Times and numerous financial experts, the right choice is clear: take the money...
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Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments
Ayres, Douglas - 2019
This paper examines whether financial analysts' presence compels managers to recognize a goodwill impairment. Analysts could impact managers' impairment decisions in at least two ways: (1) by improving the information environment through an independent analysis of firm performance (i.e., an...
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Fair Value Accounting : Consequences of Booking Market-Driven Goodwill Impairment
Chen, Wen - 2019
We examine whether fair value accounting applied to goodwill impairment leads to unintended consequences. Under the fair-value-based goodwill impairment test, a firm's market value is often used as an important reference point for determining whether goodwill is impaired. A below-one...
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Goodwill Impairment Losses and CEO Compensation
Darrough, Masako N. - 2019
Corporate acquisitions are arguably one of the most important and biggest decisions CEOs have to make; yet many acquisitions do not create value for shareholders. We examine whether CEO compensation is reduced when the fair value of the acquired business units are written down (i.e. goodwill...
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