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TheimpactofvaluationrulesforintangibleassetsinJapaneseandGermanaccountsoflistedcompanies
D'Arcy, Anne; Mori, Michiyo; Roßbach, Christine - 2003
Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and … we therefore measure certain balance sheet and profit and loss relations according to goodwill and self …-developed software. We compare and analyze valuation rules for goodwill and software costs according to German GAAP, Japanese GAAP, US …
Persistent link: https://www.econbiz.de/10010316229
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Nachwuchswissenschaftliche Impulse zur empirischen Rechnungslegungsforschung
Jödicke, Dirk (contributor) - 2019
Simulation der Auswirkungen der neuen Leasingregeln des IFRS 16 auf Abschlüsse zum 31.12.2018. Die dritte Arbeit zeigt auf, wie … overview over goodwill in DAX30 financial statements on 31.12.2018 andpoints out implications in case of goodwill impairments …. The second one simulates impacts of new leasing standard IFRS 16 on financial accounts on 31.12.2018. The third paper …
Persistent link: https://www.econbiz.de/10012653887
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Fair value accounting and financial stability
Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004
Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A simulation exercise is performed on how various...
Persistent link: https://www.econbiz.de/10011606165
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Derivate Finanzinstrumente im Jahresabschluss nach HGB und IFRS
Schäfer, Henry; Frank, Beate - 2008
Derivate sind Finanzinstrumente, die Unternehmen nutzen, um Geschäftsrisiken abzusichern und Spekulationsgewinne zu erzielen. Verglichen mit "einfachen" Finanzprodukten, wie Aktien, Sparbüchern und Termingeldern sind sie jedoch wesentlich abstrakter und gelten daher als schwer...
Persistent link: https://www.econbiz.de/10012052702
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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …
Persistent link: https://www.econbiz.de/10010421323
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The Valuation of Employee Stock Options - How Good Is the Standard?
Raupach, Peter - 2003
This study contributes to the valuation of employee stock options (ESO) in two ways: First, a new pricing model is presented, admitting a major part of calculations to be solved in closed form. Designed with a focus on good replication of empirics, the model fits with publicly observable...
Persistent link: https://www.econbiz.de/10010316309
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New product development and firm value in mobile handset production
Koski, Heli; Kretschmer, Tobias - 2009
We study the effect of new product introduction on firm value. Using a unique sample on mobile phone handset introduction by 16 major handset manufacturers over 10 years, we distinguish between imitative product introduction and truly innovative product introduction. We find that while most...
Persistent link: https://www.econbiz.de/10010272993
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Regional infrastructure and firm investment. Theory and empirical evidence for Italy
Aiello, Francesco; Iona, Alfonsina; Leonida, Leone - 2009
We model the channels through which public expenditure on infrastructure influences firm value and shapes its investment decisions via both adjustment costs and marginal profitability of capital. We test these hypotheses by using a large panel of Italian firms. Empirical results show that...
Persistent link: https://www.econbiz.de/10010280744
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Bilanzierung von Unternehmenszusammenschlüssen nach US-GAAP
Kahlert, Holger; Seeger, Norbert - 2003
Persistent link: https://www.econbiz.de/10010298881
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An Empirical Examination of SBA Guaranteed Loans: Rates, Collateral, Agency Costs, and the Time to Obtain the Loan
Brau, James C.; Osteryoung, Jerome S. - In: Journal of Entrepreneurial Finance 6 (2001) 1, pp. 1-23
We empirically examine a sample of over 350 entrepreneurial firms that successfully receive an SBA guaranteed loan. The first portion of the paper contains descriptive statistics that lend anecdotal evidence concerning the organization type of borrowers, the incidence of collateral, the reasons...
Persistent link: https://www.econbiz.de/10011310372