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A Risk Assessment of Intangible Asset Valuation : The Post-Hoc Association Between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions
Lohrey, Peter - 2017
We tested whether the change from SFAS 141 to SFAS 141r/ASC 805 had any effect on restatements due to goodwill impairment. Our findings suggest that the implementation of SFAS 141r increased the likelihood of a financial restatement by 2.5 times. Board of Director and Audit Committee involvement...
Persistent link: https://www.econbiz.de/10012945076
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Non-Knowledge Risk and Bank-Company Management : The Role of Intangibles in Rating Models
Formisano, Vincenzo - 2016
Persistent link: https://www.econbiz.de/10012397235
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Value and risk dynamics over the innovation cycle
Dockner, Engelbert J.; Siyahhan, Baran - In: Journal of economic dynamics & control 61 (2015), pp. 1-16
Persistent link: https://www.econbiz.de/10011589024
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Chapter 3 Intellectual Capital Charting, Accounting and Risks
Lee, Rongbin W. B.; Yip, Jessica Y. T.; Shek, Vivien W. Y. - 2021
Persistent link: https://www.econbiz.de/10015087968
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10 Managing Risks of Knowledge Assets
Handa, Pawan; Pagani, Jean; Bedford, Denise - 2019
Persistent link: https://www.econbiz.de/10015091705
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Risikomanagement und kapitalmarktorientierte Finanzierung : Festschrift zum 65. Geburtstag von Bernd Rudolph
Schäfer, Klaus (ed.); Rudolph, Bernd (honouree);  … - 2009
Persistent link: https://www.econbiz.de/10003836147
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Value at Risk und Cash Flow at Risk in Unternehmen
Hager, Peter - 2004
Persistent link: https://www.econbiz.de/10001973370
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How much cash is at risk in US non-financial firms? : a VaR-type measurement
Maurer, Frantz - In: The journal of applied business research 31 (2015) 4, pp. 1579-1592
Persistent link: https://www.econbiz.de/10011350486