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Financial Steering : Valuation, KPI Management and the Interaction with IFRS
Schwarzbichler, Martin; Steiner, Christian; Turnheim, Daniel - 2018
the temporary cycles of investment, divestment, return and loss, market highs and lows that form the framework of the … of financial steering, which are associated with these investment decision valuations. The combination of accounting with …1. Introduction -- 2. Value Management for the Energy Industry: Financial KPI’s & Ambition Level -- 3. WACCs & Hurdle …
Persistent link: https://www.econbiz.de/10012396772
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Firm financing over the business cycle
Begenau, Juliane; Salomão, Juliana - In: The review of financial studies 32 (2019) 4, pp. 1235-1274
Persistent link: https://www.econbiz.de/10012033688
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi; Lewis, Tracy R.; Schipper, Katherine; Zhang, Yun - In: Journal of accounting research 55 (2017) 1, pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
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Corporate investment and changes in GAAP
Shroff, Nemit - In: Review of accounting studies 22 (2017) 1, pp. 1-63
Persistent link: https://www.econbiz.de/10011655597
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The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.; Chung, Sung Gon; Yong, Kevin Ow - In: Journal of accounting and public policy 35 (2016) 4, pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
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Rethinking China : discourse, convergence and fair value accounting
Zhang, Eagle; Andrew, Jane - In: Critical perspectives on accounting : an international … 36 (2016), pp. 1-21
Persistent link: https://www.econbiz.de/10011487960
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IFRS non-GAAP earnings disclosures and fair value measurement
Malone, Lance; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
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Delegated bidding and the allocative effects of alternative accounting rules
Marinovic, Iván - 2014
Persistent link: https://www.econbiz.de/10010486479
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Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian; Causholli, Monika; Khan, Urooj - In: Review of accounting studies 21 (2016) 1, pp. 280-315
Persistent link: https://www.econbiz.de/10011448230