Narrow search
Showing 1 - 10 of 58,472
Cover Image
The impact of long-lived non-financial assets depreciation/amortization method on financial statements
Kozlovska, Ieva - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 91-108
Persistent link: https://www.econbiz.de/10012221324
Cover Image
Conservatism in corporate valuation
Bach, Christian - 2011
Persistent link: https://www.econbiz.de/10009300664
Cover Image
Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
Cover Image
Identifying accounting conservatism in the presence of skewness
Jarva, Henry; Lof, Matthijs - In: Review of quantitative finance and accounting 62 (2024) 2, pp. 553-577
Persistent link: https://www.econbiz.de/10014503120
Cover Image
An empirical analysis of earnings management in Australia
Rath, Subhrendu (contributor); Sun, Lan (contributor) - 2008
Persistent link: https://www.econbiz.de/10003794769
Cover Image
Ermessensspielräume bei der Bilanzierung von Pensionsverpflichtungen : eine empirischeAnalyse deutscher IFRS-Bilanzierer
Zülch, Henning; Salewski, Marcus - 2010
Persistent link: https://www.econbiz.de/10008759392
Cover Image
Lifting the veil of accounting information under different accounting standards : lessons learned from the German experiment
Adamek, Carmen (contributor); Kaserer, Christoph (contributor) - 2006
It is well-known from US-related studies that investors systematically overreact to accrual-based accounting information. We address the question to what extent this accrual anomaly is related to different accounting standards. We provide empirical evidence that the accrual anomaly is also...
Persistent link: https://www.econbiz.de/10003751061
Cover Image
The Asymmetric Market Valuation of Nonrecurring Items and Accounting Conservatism
Wang, Richard Zhe - 2011
This paper investigates the asymmetric market valuation of negative and positive nonrecurring items as explained by … asymmetry exists in the valuation of positive and negative special items; and (2) the asymmetry can be explained by the idea of …. Furthermore, as the level of conservatism increases within a firm, this asymmetry of market valuation becomes larger, signifying …
Persistent link: https://www.econbiz.de/10013125183
Cover Image
Earnings Management and Goodwill Accounting : Implications on Dividend Policy in Italian Listed Companies
Onesti, Tiziano - 2012
In this paper, we investigate the effects of goodwill accounting under IAS 36 on dividend policy in Italian Listed Companies. The technical areas of discretion in impairment test accounting enable pursuing three typical forms of earnings management: earnings smoothing, earnings increasing and...
Persistent link: https://www.econbiz.de/10013097684
Cover Image
Amortisation Versus Impairment of Goodwill and Accounting Quality
Georgakopoulos, Georgios - 2012
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/10013112987