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Fair Value Measurement in Financial Reporting
Dvořáková, Dana - In: European Financial and Accounting Journal 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to...
Persistent link: https://www.econbiz.de/10010512876
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Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Bokšová, Jiřina - In: European Financial and Accounting Journal 6 (2011) 3, pp. 92-102
informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …
Persistent link: https://www.econbiz.de/10010512888
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La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: El caso de los sectores farmacéutico y biotecn...
Rubio Martín, Gracia; Rodríguez Paredes, Mercedes; … - In: Revista de Métodos Cuantitativos para la Economía y … 16 (2013), pp. 68-94
This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as well as its usefulness for financial agents in the process of buying and selling companies. Based on a sample that includes price of private transactions and listed companies from...
Persistent link: https://www.econbiz.de/10011307195
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Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004
This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for...
Persistent link: https://www.econbiz.de/10014502015
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Finanzkrise: die Rolle der Rechnungslegung
Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95
Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...
Persistent link: https://www.econbiz.de/10010377867
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Historical Costs versus Fair Value Measurement in Financial Accounting
Dvořáková, Dana - In: European Financial and Accounting Journal 4 (2009) 3, pp. 6-18
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use...
Persistent link: https://www.econbiz.de/10010512844
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Fair Value Accounting and Measurement through FASB’s Developments
Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European Financial and Accounting Journal 4 (2009) 3, pp. 40-63
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...
Persistent link: https://www.econbiz.de/10010512846
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Accounting for Cross-border Mergers and Its Problems
Vomáčková, Hana - In: European Financial and Accounting Journal 5 (2010) 2, pp. 7-24
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU directives into national law. Most often, we find differences in the following issues: If there...
Persistent link: https://www.econbiz.de/10010512860
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Regulatory Capital Management: Fair Value Measurement and Regulatory Capital Ratios
Krauß, Felix - In: Credit and Capital Markets – Kredit und Kapital 52 (2019) 3, pp. 375-421
value changes have on the regulatory capital ratios. Furthermore, the impact of the prudent valuation according to article …
Persistent link: https://www.econbiz.de/10014523444
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The valuation implications of sales growth in start-up ventures
Gavious, Ilanit; Schwartz, Dafna - In: The Journal of Entrepreneurial Finance (JEF) 13 (2009) 2, pp. 1-24
We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increase their sales since...
Persistent link: https://www.econbiz.de/10010281057