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Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten. Empirische Analyse in Anlehnung an Ernstberger/Krotter/Stadler (2008)
Paarz, Roland - 2010
ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …
Persistent link: https://www.econbiz.de/10010427781
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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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Quality of disclosed information with emphasis on goodwill impairment
Boučková, Markéta - In: European Financial and Accounting Journal 11 (2016) 2, pp. 37-52
by IFRS on the impairment of goodwill. An empirical approach consisted of analysing consolidated financial statements of …This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit …
Persistent link: https://www.econbiz.de/10011937447
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Elección contable para la valoración de las inversiones inmobiliarias: Contribución de las técnicas de minería de datos para determinar patrones de decisión
De Vicente Lama, Marta; Sánchez, Horacio Molina; … - In: Revista de Métodos Cuantitativos para la Economía y … 23 (2017), pp. 234-256
International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement criteria. In this paper, we take the opportunity of this...
Persistent link: https://www.econbiz.de/10011995035
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The use of accounting policy options under IFRS in Europe: Do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary Economics 15 (2021) 3, pp. 289-308
Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate … IFRS and run a logistic regression to identify potential factors that influence them. Our findings suggest that the factors …
Persistent link: https://www.econbiz.de/10014544489
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International Valuation Standards (IVS): Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und Goodwill
Ballwieser, Wolfgang - In: Schmalenbach Journal of Business Research (SBUR) 72 (2020) 1, pp. 71-94
Persistent link: https://www.econbiz.de/10014495330
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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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Die Fehlbewertung durch das Stuttgarter Verfahren: eine Sensitivitätsanalyse der Werttreiber von Steuer- und Marktwerten
Müller, Jens - 2007
This paper focuses on firm valuation for tax purposes of non-listed company shares and its sensitivity towards different market conditions. Since the value of a private company cannot be observed on the stock market the value has to be estimated. Due to uncertainty, expected future profits may...
Persistent link: https://www.econbiz.de/10010298469
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A note on the valuation of risky corporate bonds
Schöbel, Rainer - 1997
Simple formulas for the price of corporate discount and coupon bonds are found using the Longstaff and Schwartz valuation approach for the debt claims of a firm, where default is triggered by a special State variable: the firm's asset-to-debt-ratio. Instead of keeping the total amount of debt...
Persistent link: https://www.econbiz.de/10010435546
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What drives the Quotes of Earnings Forecasters?
de Bruijn, Bert; Franses, Philip Hans - 2012
Earnings forecasts can be useful for investment decisions. Research on earnings forecasts has focused on forecast performance in relation to firm characteristics, on categorizing the analysts into groups with similar behaviour and on the effect of an earnings announcement by thefirm on future...
Persistent link: https://www.econbiz.de/10010326351