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Towards intangible assets recognition : an empirical study of French CAC 40 companies

Farjaudon, Anne-Laure; Fabre, Karine - Université Paris-Dauphine (Paris IX) - 2005

This article, which is based on the analysis of 33 CAC 40 French companies, tries to give an overall picture of intangible asset accounting methods on the eve of the advent of the new international accounting standards. Despite the varying differences in the recognition of intangible assets, the...

Persistent link: https://www.econbiz.de/10010708079

Amortisation versus impairment of goodwill and accounting quality

Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118

goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards … (IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …

Persistent link: https://www.econbiz.de/10009501252

CONDITIONING ON ACCOUNTING MODELS, APPLICATION AND OFFER OF ACCOUNTING INFORMATION

D, Assoc. Prof. Valeriu Brabete Ph. - In: Annals of University of Craiova - Economic Sciences Series 3 (2010) 38, pp. 10-10

The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us...

Persistent link: https://www.econbiz.de/10009143863

Should Last in First Out Inventory Valuation Methods Be Eliminated?

Harris, Peter - 2011

The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board to...

Persistent link: https://www.econbiz.de/10013123170

Improvements of the Cash Flow Statement Control Function in Financial Reporting

Duhovnik, Metka - 2013

On the basis of deductive considerations applying professional judgement, the article focuses on the additional value of accounting information that can be given to the users of financial statements by a properly prepared statement of cash flows. It is based on the finding that the professional...

Persistent link: https://www.econbiz.de/10013081641

The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets : A Conceptual Model

Popoola, Oluwatoyin Muse Johnson - 2015

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors' skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes...

Persistent link: https://www.econbiz.de/10013014684

Distributed Ledgers and Operations : What Operations Management Researchers Should Know About Blockchain Technology

Babich, Volodymyr - 2018

Blockchain is a form of distributed ledger technology. While it has grown in prominence, its full potential and possible downsides are not fully understood yet, especially with respect to Operations Management (OM). This article fills this gap. After briefly reviewing the technical foundations,...

Persistent link: https://www.econbiz.de/10012926366

Regulatory Oversight and Auditor Market Share

Aobdia, Daniel - 2017

We examine whether auditor regulatory oversight affects the value of financial statement audits. Using the PCAOB international inspection program as a setting to generate within country variation in regulatory oversight, we find that non-U.S. auditors inspected by the PCAOB gain 4 to 6% market...

Persistent link: https://www.econbiz.de/10012960465

The 'Numbers Game' in the Pre- and Post-Sarbanes-Oxley Eras

Bartov, Eli - 2009

We address two research questions in this study. First, is there a change in the prevalence of expectations management to meet or beat analysts' earnings expectations in the aftermath of the 2001-2002 accounting scandals and the passage of the 2002 Sarbanes-Oxley Act (SOX)? Second, did the mix...

Persistent link: https://www.econbiz.de/10012765333

Accounting for Risk - A Survey of International Standards

Sharma, Meera - 2017

This article takes a look at the major accounting policies pertinent to risk management functions of banks internationally and in India. It benchmarks the Indian policies against those internationally on three parameters. It finds wide divergence in policies in Indian banks versus...

Persistent link: https://www.econbiz.de/10012968786

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