goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find …-setting as the FASB considers new alternatives for goodwill accounting …

focus on tax loss carryforwards enables a separation of the two relations, testing on the one hand, the relation between … recognized deferred tax assets are associated with lower future tax payments and higher non-usable tax loss carryforwards with … that deferred tax items for tax loss carryforwards reported under IFRS provide useful information about future outcomes and …

the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …The aim of this study is to investigate which factors influence loan quality in Greece. In this context, it is examined … environment (unemployment, public debt, economic growth and inflation) and accounting factors (past performance of loan quality …

In this paper we investigate the value relevance of accounting information for the Greek listed companies for the … period 1995-2009. For our purpose we examine the way that two accounting variables, earnings and book value, affect the share …

We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger … recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an … unrestricted loss carryback provides firms with additional liquidity, which should lower the risk of bankruptcy and can be used for …

We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger … recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an … unrestricted loss carryback provides firms with additional liquidity, which should lower the risk of bankruptcy and can be used for …

Purpose - The current study aims to investigate the impacts of two behavioral biases, namely, loss aversion and … overconfidence on the performance of US companies. First, the impact of loss aversion on the economic performance of companies was … study. Findings - It was documented that the loss-aversion bias negatively affects the economic performance of companies and …