goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find …-setting as the FASB considers new alternatives for goodwill accounting …

focus on tax loss carryforwards enables a separation of the two relations, testing on the one hand, the relation between … recognized deferred tax assets are associated with lower future tax payments and higher non-usable tax loss carryforwards with … that deferred tax items for tax loss carryforwards reported under IFRS provide useful information about future outcomes and …

In this paper we investigate the value relevance of accounting information for the Greek listed companies for the … period 1995-2009. For our purpose we examine the way that two accounting variables, earnings and book value, affect the share …

We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger … recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an … unrestricted loss carryback provides firms with additional liquidity, which should lower the risk of bankruptcy and can be used for …

We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger … recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an … unrestricted loss carryback provides firms with additional liquidity, which should lower the risk of bankruptcy and can be used for …

the fundamental value of these loss firms is difficult to determine, we expect particularly strong value effects among …