Based on a sample of 3,207 firm-year observations for the years 2005 to 2013, we investigate how stock-listed companies in France, Germany and the United Kingdom use two discretionary choices in their accounting for defined benefit pension plans under International Accounting Standard 19...

In this paper we provide a review of the empirical literature on the accounting for goodwill. We focus on research undertaken since the introduction of the "impairment-only approach" of SFAS 141/142 and IFRS 3/IAS 36 (rev. 2004). We distinguish three areas of work. The first area comprises...

We analyse the application of hedge accounting and its influence on hedging behaviour in German and Swiss non-financial corporations. Of our sample companies, 72% apply hedge accounting. The likelihood of its use is associated with frequency of derivatives usage, size, IFRS experience, perceived...