Results 51 to 60 of about 32,028 (226)
DIVERSITY OF NATIONAL AND INTERNATIONAL ACCOUNTING PRACTICES: THE CASE OF INTANGIBLE ASSETS [PDF]
Annals of the University of Oradea: Economic Science, 2010 Although seven years have passed since the Norwalk Agreement has been signed, the global accounting standards continue to represent a goal for IASB and FASB, being far from the stage of practical implementation.
Dragu Ioana-Maria
doaj
Lobbying FASB On Accounting For Investments
Journal of Applied Business Research (JABR), 2011 <p class="MsoNormal" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; mso-bidi-font-style: italic;"><span style="font-family: Times New Roman;">The development of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, serves as a case study illustrating the ...
Sally M. Schultz, Joan Hollister
openaire +2 more sources
Intangible Value Creation Through Teamwork
Financial Management, EarlyView.ABSTRACT Using a sample of US firms from 1993 to 2023, comprising 38,502 firm‐year observations, we find that collaboration culture positively correlates with intangible value creation. We identify corporate innovation and human capital as the mechanisms via which collaboration correlates with intangible value creation.
Sagarika Mishra +2 more
wiley +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell +2 more
wiley +1 more source
Agricultural Economics (AGRICECON), 2011 The paper aims to presents the views of the selected Czech SMEs on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards
Patrik SVOBODA
doaj +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
wiley +1 more source
The (Missing) Relation between Acquisition Announcement Returns and Value Creation
The Journal of Finance, Volume 81, Issue 3, Page 1265-1320, June 2026.ABSTRACT Cumulative abnormal returns (CARs) computed around acquisition announcements are widely considered to be market‐based assessments of expected value creation. We show, however, that announcement returns do not correlate with commonly used and new measures of ex post outcomes. A simple characteristics‐based model using standard information known
ITZHAK BEN‐DAVID +3 more
wiley +1 more source
Negativity Bias in Investors’ Reactions to Board of Directors’ Risk Oversight Disclosure [PDF]
, 2015 This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed.
Suh, Ikseon, Ugrin, Joseph
core +1 more source
Full Disclosure: Financial Statement Disclosures Under CERCLA [PDF]
, 1993 This paper presents a comprehensive mathematical framework for depletion rate analysis and ties it to the physics of depletion. Theory was compared with empirical data from 1036 fields and a number of regions. Strong agreement between theory and practice
Frankel, Stuart B.
core +2 more sources
Yield, stability, and plasticity of Arabica coffee genotypes under contrasting pruning systems
Agronomy Journal, Volume 118, Issue 3, May/June 2026.Abstract Coffee yield instability caused by biennial bearing causes coffee yield instability, reducing production predictability and farm income. Biennial drastic pruning (Zero Crop), which alternates harvest and no‐harvest years, has been proposed to reduce this instability, but its benefits depend on genotype performance under contrasting management.
Weverton Pereira Rodrigues +5 more
wiley +1 more source