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Capitalization vs. expensing and the behavior of R&D expenditures

Oswald, Dennis; Simpson, Ana; Zarowin, Paul - In: Review of accounting studies 27 (2022) 4, pp. 1199-1232

Persistent link: https://www.econbiz.de/10013457500

An empirical investigation of the true and fair override in the United Kingdom

Livne, Gilad; McNichols, Maureen - In: Journal of business finance & accounting : JBFA 36 (2009) 1/2, pp. 1-30

Persistent link: https://www.econbiz.de/10003822123

Bankers' compensation and fair value accounting

Livne, Gilad; Markarian, Garen; Milne, Alistair - In: The journal of corporate finance : contracting, … 17 (2011) 4, pp. 1096-1115

Persistent link: https://www.econbiz.de/10009299013

Bankers' Compensation and Fair Value Accounting

Livne, Gilad - 2011

This paper examines the role of certain fair value accounting (FVA) outcomes in compensation of US bank CEOs. The use of FVA in compensation invites an agency cost - the clawback problem - if cash compensation is based on unrealized profits that may reverse in the future. At the same time FVA...

Persistent link: https://www.econbiz.de/10013120895

Applying IFRS standards

Picker, Ruth; Clark, Kerry; Dunn, John; Kolitz, David; … - Ernst & Young - 2016 - Fourth edition

Persistent link: https://www.econbiz.de/10013547002