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The Effect of Corruption and Culture on Mandatory Disclosure Compliance Levels : Goodwill Reporting in Europe

Mazzi, Francesco - 2018

2011, and measure compliance with IFRS goodwill disclosure requirements utilising a disclosure index. Corruption is …

Persistent link: https://www.econbiz.de/10012932824

IFRS Compliance in the Year of the Pig : The Practice of Goodwill Impairment Testing Among Large Hong Kong Firms During 2007

Carlin, Tyrone M. - 2010

introduction of IFRS guarantees consistency and compliance in practice. Given that goodwill impairment testing under IFRS presents …'s adoption of IFRS, an alarmingly high rate of non compliance with HKAS 36 still exists among these goodwill-intensive firms …

Persistent link: https://www.econbiz.de/10013147853

Do Goodwill and Its Impairment Write-Offs Predict Future Cash Flows Under the IFRS Regime?

Choi, Jong-Seo - 2018

This paper aims to examine the abilities of goodwill and its impairment write-offs in predicting future expected cash … flows. Using a sample of Korean listed firms which reported a positive goodwill balance during the period of 2011 to 2014 …, we observe positive associations between goodwill balance, impairment write-offs, and up to two-year-ahead cash flows …

Persistent link: https://www.econbiz.de/10012915684

Proposals to Change Lease Accounting : Evidence from Canada and Malaysia

Hussey, Roger D. - 2011

Leasing transactions are significant in business activities and both national and international accounting regulations require leases to be classified as either operating or finance leases. The International Accounting Standards Board recently proposed for the present classification to be...

Persistent link: https://www.econbiz.de/10013128768

The Value Relevance of Pension Fair Values and Uncertainty

Fasshauer, Jan D. - 2012

This study examines the value relevance of fair-value-based pension information using data from German companies that have adopted IFRS or US-GAAP. German companies do not tradition-ally fund pension plans externally. They therefore report large net pension obligations on their balance sheets....

Persistent link: https://www.econbiz.de/10013116708

Mark-to-Market and the Widening Gap between Financial and Tax Accounting

Spalding, Albert D. - 2011

In the wake of the recent financial meltdown, financial reporting under both North American generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) has involved renewed attention to the structures and constraints of “mark-to-market” and similar...

Persistent link: https://www.econbiz.de/10013123229

The Asymmetric Market Valuation of Nonrecurring Items and Accounting Conservatism

Wang, Richard Zhe - 2011

This paper investigates the asymmetric market valuation of negative and positive nonrecurring items as explained by accounting conservatism. We argue that special items, also known as nonrecurring operating gains and losses, have asymmetric market valuations, as proxied for by the earning...

Persistent link: https://www.econbiz.de/10013125183

Fair Value Accounting and Market Efficiency

Song, Xiaofei - 2013

-period investment cycle under fair value accounting and historical cost accounting (HCA) regimes respectively, this study finds that …

Persistent link: https://www.econbiz.de/10013088514

Agency Problems, Accounting Slack and Banks’ Response to Proposed Reporting of Loan Fair Values

Hodder, Leslie D. - 2014

We investigate the determinants of banks' responses to the United States Financial Accounting Standard Board's 2010 Exposure Draft that proposes fair value measurement for most financial instruments. Over 85 percent of the 2,971 comment letters were received from banks, with most bank-affiliated...

Persistent link: https://www.econbiz.de/10013066353

Financial Statement Valuations in Italian Accounting Thought between the 19th and the 20th Century : From 'Exchange Value' to 'Historical Cost'

Gonnella, Enrico - 2013

The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th...

Persistent link: https://www.econbiz.de/10013071279