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Intangible assets in Germany : Analysis of the German stock market index DAX and a survey among the German Certified Public Accountants
Frey, Hannes; Oehler, Andreas - In: Journal of Applied Accounting Research 15 (2014), pp. 235-248
for the fair value measurement of patented technologies is the income approach. Furthermore, the accounting standards …
Persistent link: https://www.econbiz.de/10010895017
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How and why corporate governance models affect choices of Generally Accepted Accounting Principles
Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 3 (2006) 4, pp. 409-433
over IFRS/US GAAP when listed in the USA. We infer these results to indicate that these firms have contractual agreements …
Persistent link: https://www.econbiz.de/10008538702
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How and why corporate governance models affect choices of Generally Accepted Accounting Principles
Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 3 (2006) 4, pp. 409-433
over IFRS/US GAAP when listed in the USA. We infer these results to indicate that these firms have contractual agreements …
Persistent link: https://www.econbiz.de/10005754539
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Fair value accounting: virtues and vices
Singh, J.P.; Uzma, Shigufta Hena - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 113-126
The radical changes in 'business processes' as well as 'corporate strategies' have mandated the acknowledgement of the immense role of intangibles to corporate bottom lines. Besides, there has been an exponential growth in the spectrum of tradeable financial products. As a consequence, the need...
Persistent link: https://www.econbiz.de/10009352413
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Do IFRS provide better information about intangibles in Europe?
Sahut, Jean-Michel; Boulerne, Sandrine; Teulon, Frédéric - In: Review of Accounting and Finance 10 (2011) August, pp. 267-290
IFRS by documenting the association between the market value of European listed firms and the book value of their goodwill …Purpose – The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when … 2007 in IAS/IFRS to investigate the empirical relationships between market value of European firms and book value of their …
Persistent link: https://www.econbiz.de/10009367093
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Do IFRS Provide Better Information About Intangibles in Europe ?
Sahut, Jean-Michel; Boulerne, Sandrine; Teulon, Frederic - Institut de Préparation à l'Administration et à la … - 2014
Purpose - The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when …
Persistent link: https://www.econbiz.de/10010784897
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Accounting for credit risk: are the rules setting the right incentives?
Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44
national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both …-provisioning, emanating from the capital markets and from banking supervisory authorities. The conclusion is that, in particular, the IFRS …
Persistent link: https://www.econbiz.de/10008580420
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Accounting for credit risk: are the rules setting the right incentives?
Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44
national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both …-provisioning, emanating from the capital markets and from banking supervisory authorities. The conclusion is that, in particular, the IFRS …
Persistent link: https://www.econbiz.de/10005753797
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Accounting valuation models under international financial reporting standards: evidence from some European listed companies
Kouki, Ahmed - In: International Journal of Managerial and Financial Accounting 7 (2015) 1, pp. 82-101
The aim of this paper is to examine the value relevance of accounting information following the voluntarily IFRS … adoption in the pre-IFRS period (from 2000 to 2004). Moreover, this paper compares the relevance of the two accounting … valuation models as the historical cost versus Fair Value Accounting (FVA) following the mandatory IFRS adoption. We use a panel …
Persistent link: https://www.econbiz.de/10011207779
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Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39
Lopes, Patrícia Teixeira; Rodrigues, Lúcia Lima - Faculdade de Economia, Universidade do Porto - 2007
IAS 32 and IAS 39, before IFRS are mandatory in the European Union. We use a list of 120 categories of inquiry and 370 … information still remain. This paper brings new perspectives to the challenges of IAS/IFRS adoption, namely to what relates to … fair value measurement. …
Persistent link: https://www.econbiz.de/10005059566