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Bilanzierung von Unternehmenszusammenschlüssen nach US-GAAP
Kahlert, Holger; Seeger, Norbert - 2003
Persistent link: https://www.econbiz.de/10010298881
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Catering through nominal share prices
Baker, Malcolm; Greenwood, Robin; Wurgler, Jeffrey - 2008
"We propose and test a catering theory of nominal stock prices. The theory predicts that when investors place higher valuations on low-price firms, managers will maintain share prices at lower levels, and vice-versa. Using measures of time-varying catering incentives based on valuation ratios,...
Persistent link: https://www.econbiz.de/10003640918
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New product development and firm value in mobile handset production
Koski, Heli; Kretschmer, Tobias - 2009
We study the effect of new product introduction on firm value. Using a unique sample on mobile phone handset introduction by 16 major handset manufacturers over 10 years, we distinguish between imitative product introduction and truly innovative product introduction. We find that while most...
Persistent link: https://www.econbiz.de/10003788992
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The implementation and application of firm valuation models
Petersen, Christian; Plenborg, Thomas - 2008
Persistent link: https://www.econbiz.de/10003797933
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Insider trading preceding goodwill impairments
Muller, Karl A. <III>; Neamtiu, Monica; Riedl, Edward J. - 2009
Persistent link: https://www.econbiz.de/10003862099
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Evidence from goodwill non-impairments on the effects of using unverifiable estimates in financial reporting
Ramanna, Karthik; Watts, Ross L. - 2009 - This draft: March 17, 2009
Persistent link: https://www.econbiz.de/10003819853
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Verschärfte Anforderungen für eine Aktivierung von Kaufpreisdifferenzen : Vorschlag zur Weiterentwicklung der Rechnungslegung vor dem Hintergrund jüngerer Erkenntnisse der normativ...
Streim, Hannes; Bieker, Marcus - 2009
Schluss, dass es sich bei solchen, üblicherweise als "Goodwill" bezeichneten Kaufpreisdifferenzen in vielen Fällen lediglich …For many years, recognition and measurement of goodwill has been among the most controversial issues in international … "goodwill" regardless of its character, which obviously contradicts the purpose of financial statements. Especially problematic …
Persistent link: https://www.econbiz.de/10003888816
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Customer satisfaction, analyst stock recommendations, and firm value
Luo, Xueming; Homburg, Christian; Wieseke, Jan - 2009
Persistent link: https://www.econbiz.de/10003932795
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Top executive background and financial reporting choice : the case of goodwill impairment
Brochet, François; Welch, Kyle - 2011
Persistent link: https://www.econbiz.de/10008906617
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Do independence and financial expertise of the board matter for risk taking and performance?
Minton, Bernadette A.; Taillard, Jérôme P. A.; … - 2010
Persistent link: https://www.econbiz.de/10008702819