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International Accounting, 2023
Subject. This article deals with the issues of documenting the business operation items related to the recognition, revaluation and write-down of intangible assets. Objectives.
G. Ostaev +5 more
semanticscholar +1 more source
Subject. This article deals with the issues of documenting the business operation items related to the recognition, revaluation and write-down of intangible assets. Objectives.
G. Ostaev +5 more
semanticscholar +1 more source
Motives for and Effects of Asset Revaluation: An Examination of South Korean Data
Emerging Markets Finance and Trade, 2016Dong Young Lee
exaly +2 more sources
SSRN Electronic Journal, 2020
ABSTRACTBagnoli and Watts (2005) proposed that a manager could reduce information asymmetry by choosing an income‐decreasing accounting choice that signals the firm's relatively good future prospects. A limitation in testing this theory is that most income‐decreasing accounting choices over time reverse such that aggregated earnings would be the same ...
Fábio Moraes da Costa +3 more
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ABSTRACTBagnoli and Watts (2005) proposed that a manager could reduce information asymmetry by choosing an income‐decreasing accounting choice that signals the firm's relatively good future prospects. A limitation in testing this theory is that most income‐decreasing accounting choices over time reverse such that aggregated earnings would be the same ...
Fábio Moraes da Costa +3 more
openaire +1 more source
Journal of International Accounting Research, 2009
ABSTRACT: This study closes the circle on a series of studies which have examined cross-cultural differences in the likelihood of sharing information in a situation where an error has been made. Building on the work of Chow et al. (1999), Chow et al. (2000), Salter and Schulz (2005), and Salter et al.
Axel K.-D. Schulz +3 more
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ABSTRACT: This study closes the circle on a series of studies which have examined cross-cultural differences in the likelihood of sharing information in a situation where an error has been made. Building on the work of Chow et al. (1999), Chow et al. (2000), Salter and Schulz (2005), and Salter et al.
Axel K.-D. Schulz +3 more
openaire +1 more source
, 2020
Metamorphic P–T paths provide valuable constraints on the tectonics of collisional orogens and many such paths have been deduced from analysis of chemical zoning in garnet. Inclusion barometry (e.g.
F. Spear, Oliver M. Wolfe
semanticscholar +1 more source
Metamorphic P–T paths provide valuable constraints on the tectonics of collisional orogens and many such paths have been deduced from analysis of chemical zoning in garnet. Inclusion barometry (e.g.
F. Spear, Oliver M. Wolfe
semanticscholar +1 more source
INFORMATION-BASED ECONOMY: IS REALLY EMPOWERING WOMEN
INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE, 2023Indian liberalization policy along with digital revolution have opened up the economy abruptly at a very high pace, it is enhancing employment opportunities.
M. Shah
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IEEE Transactions on Neural Networks and Learning Systems
The traditional association theory maintains that associations between cues can change only in trials where the cue is actually presented. However, the retrospective revaluation (RR) studies the phenomenon that responses to a cue can change even when the
Junwei Sun +3 more
semanticscholar +1 more source
The traditional association theory maintains that associations between cues can change only in trials where the cue is actually presented. However, the retrospective revaluation (RR) studies the phenomenon that responses to a cue can change even when the
Junwei Sun +3 more
semanticscholar +1 more source
Retrospective revaluation effects during interpersonal attributions
Learning and MotivationFour experiments examined competition of causes in a retrospective revaluation paradigm during judgments of causal attribution in social situations in which individuals or environmental causes were responsible for an outcome.
Paige N. Michener +2 more
semanticscholar +1 more source
Management Science
We examine how information processing costs affect the extent to which depositors’ use the details in banks’ income statements. Depositors have a unique cost-benefit structure because they are nonprofessional users of financial information and have high information processing costs.
Ulf Mohrmann, Jan Riepe
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We examine how information processing costs affect the extent to which depositors’ use the details in banks’ income statements. Depositors have a unique cost-benefit structure because they are nonprofessional users of financial information and have high information processing costs.
Ulf Mohrmann, Jan Riepe
openaire +2 more sources
The Accounting Review, 1998
Abstract Institutional investors have strong incentives to search for private predisciosure information about companies in their portfolios because of their fiduciary responsibilities and large resource bases. In addition, large institutional ownership may induce a high level of voluntary disclosure prior to earnings announcements ...
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Abstract Institutional investors have strong incentives to search for private predisciosure information about companies in their portfolios because of their fiduciary responsibilities and large resource bases. In addition, large institutional ownership may induce a high level of voluntary disclosure prior to earnings announcements ...
openaire +1 more source