Search Results - subject_exact:"Equity method"

Value relevance of proportionate consolidation versus the equity method : evidence from Hong Kong

So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - 2018

Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the value relevance of the EM compared with PC during 2005-2008 when the local...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011932385

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Value Relevance of Proportionate Consolidation Versus the Equity Method : Evidence from Hong Kong

So, Stella; Wong, Kar Shum; Zhang, Feida; Zhang, Xu - 2021

Book / Working Paper

Informational scopes and the area of application of the equity method

Sekerez, Vojislav - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012267058

The value relevance of accounting numbers in presence of the equity method before and after IFRS 11 : evidence from France

Pourtier, Frédéric; Bardinet-Evraert, Frédérique; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320094

Investments in associates and joint ventures

Tănase, Alin Eliodor; Calotă, Traian Ovidiu; Oncioiu, … - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012035753

The use and usefulness of equity accounting

Bradbury, Michael E.; Mehnaz, Laura; Scott, Tom - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013188065

IFRS 11 und 12 - Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? : erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der Unternehmen des deutschen Prime Standards

Wolf, Robin Paul - 2018

Im Jahr 2013 wurden die internationalen Rechnungslegungsstandards zur Abbildung von Gemeinschaftsunternehmen unter der Grundannahme angepasst, dass "[…] a change in financial reporting requirements might affect the cost of capital for individual entities by changing the […] level of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011846131

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IFRS 11 und 12 - Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? Erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der Unternehmen des deutschen Prime Standards

Wolf, Robin Paul - 2018

Book / Working Paper

Value relevance of proportionate consolidation versus the equity method: Evidence from Hong Kong

So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012621007

Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? : eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse

Wolf, Robin Paul - 2018

Vor Einführung von IFRS 11 besaßen Unternehmen ein Wahlrecht, ob sie ihr Gemeinschaftsunternehmen nach IAS 31 unter Anwendung der Quotenkonsolidierung oder der at-Equity Bilanzierung in ihrem Konzernabschluss abbilden wollten. Hinsichtlich beider Alternativen besteht ein seit langem geführter...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011929767

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Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? Eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse

Wolf, Robin - 2018

Book / Working Paper

IAS 31, IFRS 11 und die Asymmetrie von Informationen : das Ende des Bilanzierungswahlrechts zur Quotenkonsolidierung von Gemeinschaftsunternehmen in den International Financial Reporting Standards aus ökonomischer Sicht

Wolf, Robin Paul - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012207154

Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? : evidence from France and Italy

Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012299721

Erfolgsneutrale Schuldenkonsolidierung im Rahmen der Equity-Methode

Kirsch, Hans-Jürgen; Höbener, Julian - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012387710

Transition from proportionate consolidation method to the equity method according to IFRS

Zelenková, Marie - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011194734

“Negative” Amount of the Investment Accounted for by Equity Method

Zelenka, Vladimír - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011194779

Estimating firms' expected cost of equity capital : assessing dynamic approaches and evaluating the composition of peer groups for implied cost of equity capital models

Kempkes, Jan A. - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012138148

Efficient Recapitalization

Philippon, Thomas - 2013

We analyze public interventions to alleviate debt overhang among private rms when the government has limited information and limited resources. We compare the e¢ ciency of buying equity, purchasing existing assets, and providing debt guarantees. With sym- metric information, all the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013076383

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Efficient Recapitalization

Philippon, Thomas - 2012

Book / Working Paper

Efficient Recapitalization

Philippon, Thomas - 2009

Book / Working Paper

Efficient Recapitalization

Philippon, Thomas - 2009

Book / Working Paper

Usage of the equity method in the group containing both direct and indirect relationships between the entities

Zelenková, Marie - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011194761

Der Konzernabschluss : Praxis der Konzernrechnungslegung nach HGB und IFRS

Dusemond, Michael; Küting, Peter; Wirth, Johannes - 2018 - 14., grundlegend neu bearbeitete Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011655628

The Problems of Stage Acquisition Under the New Consolidation Accounting Standards

Yang, James G.S.; Aquilino, Frank J. - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012043623

Firm equity investment decisions and U.S. GAAP and IFRS consolidation control guidelines : an empirical analysis

Beck, Allison K.; Behn, Bruce K.; Lionzo, Andrea; … - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011709218

Stock volatility consequences when using the equity method in parent company

Schøler, F. - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011729950

Does the interaction between the accounting method choice and disclosure affect financial analysts' information environment? : the case of joint ventures under IAS 31

Giner Inchausti, Begoña; Iñiguez Sanchez, Raul; … - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011724359

The problems of stage acquisition under the new consolidation accounting standards

Yang, James G. S.; Aquilino, Frank J. - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011806674

Extended dividend, cash flow, and residual income valuation models : accounting for deviations from ideal conditions

Heinrichs, Nicolas; Hess, Dieter; Homburg, Carsten; … - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009756982

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Extended dividend, cash flow and residual income valuation models : accounting for deviations from ideal conditions

Heinrichs, Nicolas; Hess, Dieter; Homburg, Carsten; … - 2011 - This version: May 25, 2011

Edition: This version: May 25, 2011

Book / Working Paper

Corporate governance, compensation consultants, and CEO pay levels

Armstrong, Christopher; Ittner, Christopher D.; … - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009573923

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Corporate governance, compensation consultants, and CEO pay levels

Armstrong, Christopher; Ittner, Christopher D.; … - 2010

Book / Working Paper

The reverse side effects of mark to market accounting : Exista and the saga of leveraged paper profits

Mixa, Már Wolfgang; Bryant, Murray; Þröstur Olaf … - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011662920

Efficient recapitalization

Philippon, Thomas; Schnabl, Philipp - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009719765

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Efficient recapitalization

Philippon, Thomas; Schnabl, Philipp - 2009

Book / Working Paper

Efficient recapitalization

Philippon, Thomas; Schnabl, Philipp - 2009

Book / Working Paper

Efficient recapitalization

Philippon, Thomas; Schnabl, Philipp - 2009

Book / Working Paper

Financial reporting for joint ventures and capital markets reactions

Saccon, Chiara; Dima, Ştefana Maria - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011346665

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Financial reporting for joint ventures and capital markets reactions

Saccon, Chiara; Dima, Åžtefana Maria - 2015

Article

Portugal; Financial Sector Assessment Program: Technical Note: Stress Testing

2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011242748

Does disclosure of non-financial statement information reduce firms' propensity to under-invest?

Lu, Hung-Yuan - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011336772

A comparison of faking on equity sensitivity measures using the overclaiming instrument

Bynum, Leigh Ann; Davison, H. Kristi - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011373460

Spain; Financial Sector Assessment Program: Technical Note: Nonfinancial Equity Investments of Spanish Credit Institutions

2006

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011244034

Die Equity-Methode in der steuerlichen Gewinnermittlung : eine Analyse zur Nutzbarkeit im Rahmen einer Gruppenbesteuerung

Rottke, Philipp - 2013 - 1. Aufl.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009760114

Extended Dividend, Cash Flow and Residual Income Valuation Models - Accounting for Deviations from Ideal Conditions

Heinrichs, Nicolas - 2012

Previous empirical studies derive the standard equity valuation models (i.e., DDM, RIM, and DCF model) while assuming that ideal conditions, such as infinite payoffs and clean surplus accounting, exist. Because these conditions are rarely met, we extend the standard models by following the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013097055

Konzernrechnungslegung nach HGB : eine anwendungsorientierte Darstellung mit zahlreichen Beispielen

Scherrer, Gerhard - 2012 - 3., vollständig überarbeitete Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009545566

Der Konzernabschluss : Praxis der Konzernrechnungslegung nach HGB und IFRS

Küting, Karlheinz; Weber, Claus-Peter - 2012 - 13., grundlegend überarb. Aufl.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009673387

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Der Konzernabschluss : Praxis der Konzernrechnungslegung nach HGB und IFRS

Küting, Karlheinz; Weber, Claus-Peter - 2010 - 12., völlig neu bearb. Aufl.

Edition: 12., völlig neu bearb. Aufl.

Book / Working Paper

Capital structure design of foreign subsidiaries in multinational corporate groups with a German parent company

Hoffjan, Andreas; Rosmann, Michael - 2002

This essay gives an overview of the special features of funding foreign subsidiaries. The central issue discussed is the possibility of funding by equity capital borrowed capital in the form of loans and trade accounts payable. Various envirenmental settings are introduced which lead to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009541132