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The Logic of Pension Accounting
Napier, Christopher J. - 2018
Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of...
Persistent link: https://www.econbiz.de/10012940476
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Accounting information in debt contracting
Deno, Snježana - 2018
Persistent link: https://www.econbiz.de/10011826119
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The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - 2012
Persistent link: https://www.econbiz.de/10010436349
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How should investors value nuclear liabilities?
Taylor, Simon (contributor) - 2008
Persistent link: https://www.econbiz.de/10003730618
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Die Entwicklung einer bilanziellen Überschuldung : schematische Darstellung
Veit, Klaus-Rüdiger - 2006
Eine bilanzielle Überschuldung als Endstation einer negativen Entwicklung hat ihren Ausgangspunkt in Verlusten. Im Folgenden soll dargestellt und veranschaulicht werden, welche markanten Stufen sich hinsichtlich des Ausmaßes von Verlusten unterscheiden lassen.
Persistent link: https://www.econbiz.de/10011723742
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Corporate Financing Trends and Balance Sheet Risks in Latin America
2015 - Bastos, Fabiano Rodrigues; Kamil, Herman ; Sutton, Bennett ed
Easy global liquidity conditions, stronger risk appetite and a retrenchment in cross-border bank lending led to a surge in emerging market firms' bond issuance in international markets (what we term "The Bon(d)anza"). Using firm-level data for five large Latin American economies, we provide...
Persistent link: https://www.econbiz.de/10014411921
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Corporate Financing Trends and Balance Sheet Risks in Latin America
Rodrigues Bastos, Fabiano - 2015
Easy global liquidity conditions, stronger risk appetite and a retrenchment in cross-border bank lending led to a surge in emerging market firms' bond issuance in international markets (what we term “The Bon(d)anza”). Using firm-level data for five large Latin American economies, we provide...
Persistent link: https://www.econbiz.de/10013027641
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The effects of IFRS adoption on observed earnings smoothing properties : the confounding effects of changes in timely gain and loss recognition
Capkun, Vedran; Collins, Daniel W. - 2016
and loss recognition as firms shift to IFRS can lead to erroneous inferences regarding the effects of IFRS adoption on … earnings smoothing, and consequently on researcher' conclusions about how IFRS adoption has affected accounting quality. Our … results are consistent with IFRS adoption resulting in a change in the contracting role rather than the noise reduction role …
Persistent link: https://www.econbiz.de/10011561008
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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
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The value of discretionary accruals computed using both national and international standards
Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169
factors could be observed on the value of discretionary accrual. …
Persistent link: https://www.econbiz.de/10011311136