Results 141 to 150 of about 20,799 (339)

The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users [PDF]

Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005.
Diane BREESCH, Joel BRANSON, Vicky COLE
core  

The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]

, 2010
No ...
Morunga, Maria, Morunga, Maria
core  

Import competition and stock price crash risk

Journal of Financial Research, EarlyView.
Abstract We investigate how globalization‐induced import competition affects stock price crash risk. Import competition increases price pressure and reduces profit margins, prompting managers to withhold negative information, resulting in higher crash risk. Based on a sample of US manufacturing firms from 1974 to 2019, we find that firms whose products
Mansoor Afzali, Gonul Colak, Khalela Francis   +2 more
wiley   +1 more source

Cambios en la Normativa sobre Fondo de Comercio: Algunas Evidencias Empíricas

Revista de Contabilidad: Spanish Accounting Review, 2004
El fondo de comercio constituye una de las partidas más controvertidas entre la doctrina contable. En la actualidad, tras el cambio en la normativa norteamericana, el IASE ha efectuado modificaciones en la misma línea, de forma que, en vez de amortizar ...
Juan Carlos Navarro García
doaj  

International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations [PDF]

International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing ...
Drazen Cucic, Ivo Mijoc, Luka Crnkovic
core  

CEO‐employee pay ratio disclosure and dividend policy

Journal of Financial Research, EarlyView.
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

A Non-Parametric Approach in Measuring the Variances of Compliance Levels of Goodwill Impairment Testing

Journal of International Economics and Management, 2014
The aim of this study is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements under FRS 36 specific to goodwill impairment testing.
Manh Dung Tran, Khairil Faizal Khairi, Nur Hidayah Laili   +2 more
doaj  

Corporate social (ir)responsibility and firm risk: The role of corporate governance

Journal of Financial Research, EarlyView.
Abstract We study how corporate governance moderates the relationship between corporate social responsibility (CSR), corporate social irresponsibility (CSI), and firm risk. We find that CSR reduces risk for firms with strong governance. In contrast, CSI increases firm risk more significantly for firms with stronger governance, suggesting that backlash ...
Craig Dunbar, Zhichuan Frank Li, Yaqi Shi   +2 more
wiley   +1 more source

Impairment Risk and Prevention Research of Goodwill in Corporate Mergers and Acquisitions

, 2023
Ruifeng Liu
openalex   +2 more sources

Profits and balance sheet developments at U.S. commercial banks in 2008 [PDF]

Bank profits ; Banks and ...
Morten L Bech, Tara Rice
core