Narrow search
Showing 1 - 10 of 1,307
Cover Image
Effects of fair value reporting of derivatives on risk management policies and firm value : Evidence from SFAS No. 133
Lee, Jiyoon - 2020
I examine the effects of fair value reporting of derivatives, in accordance with SFAS No. 133, on corporate risk management policies and firm value. Prior studies predict that effective risk management through derivatives use reduces demand for liquidity (cash, credit lines) and increases debt...
Persistent link: https://www.econbiz.de/10012855486
Cover Image
Accounting for Business Combinations : Do Purchase Price Allocations Matter?
Paugam, Luc - 2015
This study investigates the informativeness of purchase price allocations (PPAs) that involve fair value estimation of acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the initial announcement of an acquisition, we...
Persistent link: https://www.econbiz.de/10013037347
Cover Image
Performance measurment : an investor's perspective
Lee, Charles M. C. - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 383-406
Persistent link: https://www.econbiz.de/10010385800
Cover Image
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
Persistent link: https://www.econbiz.de/10011524206
Cover Image
Effect of fair value accounting and corporate governance on stock prices : evidence of information efficiency in Thailand
Wonlop Buachoom - In: Advances in Pacific Basin business, economics and finance 10 (2022), pp. 209-228
Persistent link: https://www.econbiz.de/10013253654
Cover Image
Fair value accounting and financial stability - based on the adoption of K-IFRS in 2011
Im, Chae Chang; Choi, Ahrum; Yim, Sungtaek - In: The journal of applied business research 32 (2016) 6, pp. 1825-1842
Persistent link: https://www.econbiz.de/10011627933
Cover Image
Investor perception of fair value evaluation : focusing on financial instruments
Kang, Minjung; Yoo, Young-Tae - In: Investment management and financial innovations 16 (2019) 1, pp. 203-214
Persistent link: https://www.econbiz.de/10012056049
Cover Image
Market reactions towards IFRS 9 pronouncements
Widmer, Severin Oliver - In: Three essays on capital market effects of accounting …, (pp. 9-50). 2017
income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that …
Persistent link: https://www.econbiz.de/10011774036
Cover Image
Corporate Governance and Stock Prices of Japanese Firms Adopting International Financial Reporting Standards : Early Evidence
Takeda, Fumiko; Watanabe, Takeshi - 2022
voluntary adoption of International Financial Reporting Standards (IFRS), and (2) market reactions to announcements of such an … adoption of IFRS. Prior studies suggest that the economic benefits of IFRS adoption are limited to countries with strong … enforcement of laws and regulations, generating concerns as to whether IFRS adoption would bring the intended benefits in Japan …
Persistent link: https://www.econbiz.de/10013491783
Cover Image
La valorisation des instruments financiers en juste valeur et performance de marché en temps de crise : le cas des sociétés du CAC 40
Ben Hamida, Nessrine; Nguyen, Duc Khuong - In: Revue Gestion 2000 : management & prospective 26 (2009) 6, pp. 81-96
Persistent link: https://www.econbiz.de/10003983326