Works matching DE "LOSS recognition"

Results: 36

ECONOMIC IMPACT OF CLOSING RURAL HOSPITALS: THE CASE OF HUNTSVILLE MEMORIAL HOSPITAL.

Published in:

International Journal of Public Administration, 1995, v. 18, n. 1, p. 183, doi. 10.1080/01900699508525005

By:

Miller, Wayne P.

Publication type:

Article

Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition.

Published in:

Accounting Review, 2022, v. 97, n. 7, p. 243, doi. 10.2308/TAR-2019-0444

By:

Hodder, Leslie D.;
Sheneman, Amy G.

Publication type:

Article

Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.

Published in:

Accounting Review, 2017, v. 92, n. 2, p. 41, doi. 10.2308/accr-51524

By:

Banker, Rajiv D.;
Basu, Sudipta;
Byzalov, Dmitri

Publication type:

Article

Internal Controls and Conditional Conservatism.

Published in:

Accounting Review, 2011, v. 86, n. 3, p. 975, doi. 10.2308/accr.00000041

By:

Beng Wee Goh;
Dan Li

Publication type:

Article

Value Relevance Change Under International Accounting Standards:: An Empirical Study of Peru.

Published in:

Review of Pacific Basin Financial Markets & Policies, 2012, v. 15, n. 2, p. 1150008-1, doi. 10.1142/S0219091511500081

By:

Liu, Chunhui;
Yao, Lee J.;
Yao, Michelle Y. M.

Publication type:

Article

Proposed 2009 Regulations Dealing with § 356 Nonrecognition Rules Should Be Given the Boot.

Published in:

San Diego Law Review, 2011, v. 48, n. 4, p. 1397

By:

Guinn, Terri

Publication type:

Article

Earnings management, timely loss recognition and value relevance in Europe following the IFRS mandatory adoption: evidence from Italian listed companies.

Published in:

Economia Aziendale Online, 2009, n. 4, p. 97

By:

Paglietti, Paola

Publication type:

Article

timing is everything.

Published in:

Strategic Finance, 2003, v. 85, n. 6, p. 25

By:

Joy, David;
Del Vecchio, Stephen C.;
Clinton, B. Douglas;
Young, James C.

Publication type:

Article

Neural Correlates in Intertemporal Choice of Gains and Losses.

Published in:

Journal of Neuroscience, Psychology, & Economics, 2015, v. 8, n. 1, p. 27, doi. 10.1037/npe0000032

By:

Faralla, Valeria;
Benuzzi, Francesca;
Lui, Fausta;
Baraldi, Patrizia;
Dimitri, Nicola;
Nichelli, Paolo

Publication type:

Article

DISCUSSION.

Published in:

Journal of Finance (Wiley-Blackwell), 1985, v. 40, n. 3, p. 791, doi. 10.1111/j.1540-6261.1985.tb05003.x

By:

CONSTANTINIDES, GEORGE M.

Publication type:

Article

The Turn-of-the-Year in Canada.

Published in:

Journal of Finance (Wiley-Blackwell), 1984, v. 39, n. 1, p. 185, doi. 10.1111/j.1540-6261.1984.tb03867.x

By:

BERGES, ANGEL;
MCCONNELL, JOHN J.;
SCHLARBAUM, GARY G.

Publication type:

Article

IN BRIEF.

Published in:: Africa Research Bulletin: Economic, Financial & Technical Series, 2009, v. 46, n. 5, p. 18283
Publication type:: Article

Africa.

Published in:: Africa Research Bulletin: Economic, Financial & Technical Series, 2007, v. 44, n. 12, p. 17672
Publication type:: Article

ALLOCATING LOSS IN SECURITIES FRAUD: TIME TO ADOPT A UNIFORM RULE FOR THE SPECIAL CASE OF PONZI SCHEMES.

Published in:

William & Mary Business Law Review, 2012, v. 3, n. 2, p. 309

By:

Christensen, Grant

Publication type:

Article

Who Stole my Water? The Case for Water Loss Control and Annual Water Audits.

Published in:

Journal: American Water Works Association, 2011, v. 103, n. 10, p. 22, doi. 10.1002/j.1551-8833.2011.tb11542.x

By:

BAIRD, GREGORY M.

Publication type:

Article

Abnormal Fees and Timely Loss Recognition—A Long-Term Perspective.

Published in:

Auditing: A Journal of Practice & Theory, 2019, v. 38, n. 3, p. 1, doi. 10.2308/ajpt-52348

By:

Amir, Eli;
Guan, Yanling;
Livne, Gilad

Publication type:

Article

AN EMPIRICAL ANALYSIS OF THE INDEPENDENT RELATIONSHIP OF THE USAGE OF ANTI-FRAUD CONTROLS AND THE LOSSES THEY REDUCE.

Published in:

Journal of Forensic Studies in Accounting & Business, 2011, v. 3, n. 1, p. 9

By:

Singleton, Tommie;
Atkinson, Keith E.

Publication type:

Article

Determinants of Goodwill Impairment Loss Recognition.

Published in:

Revista Contabilidade & Finanças - USP, 2016, v. 27, n. 72, p. 349, doi. 10.1590/1808-057x201602010

By:

Vogt, Mara;
Pletsch, Caroline Sulzbach;
Morás, Vania Regina;
Klann, Roberto Carlos

Publication type:

Article

Discounting, Uncertainty, and Revealed Time Preference.

Published in:

Land Economics, 2009, v. 85, n. 1, p. 24, doi. 10.3368/le.85.1.24

By:

Howarth, Richard B.

Publication type:

Article

Timely Loss Recognition Helps Nothing.

Published in:

Sustainability (2071-1050), 2021, v. 13, n. 14, p. 7815, doi. 10.3390/su13147815

By:

Lin, Hung-Wen;
Lin, Kun-Ben;
Huang, Jing-Bo;
Chen, Shu-Heng

Publication type:

Article

Characteristics of Firms Responding to Underwater Employee Stock Options: Evidence from Traditional Repricings, 6&1 Exchanges, and Makeup Grants.

Published in:

Journal of Management Accounting Research, 2008, v. 20, p. 107, doi. 10.2308/jmar.2008.20.1.107

By:

Zamora, Valentina L.

Publication type:

Article

Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 2, p. 243, doi. 10.1111/j.1475-679X.2006.00199.x

By:

GUAY, WAYNE

Publication type:

Article

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 2, p. 207, doi. 10.1111/j.1475-679X.2006.00198.x

By:

BALL, RAY;
SHIVAKUMAR, LAKSHMANAN

Publication type:

Article

Discussion of On the Association Between Net Monetary Position and Equity Security Prices.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1978, v. 16, p. 148, doi. 10.2307/2490433

By:

WATTS, ROSS L.

Publication type:

Article

CEO Compensation Risk and Timely Loss Recognition.

Published in:

Journal of Business Finance & Accounting, 2015, v. 42, n. 1/2, p. 204, doi. 10.1111/jbfa.12100

By:

Brockman, Paul;
Ma, Tao;
Ye, Jianfang

Publication type:

Article

Debt Maturity Structure and Accounting Conservatism.

Published in:

Journal of Business Finance & Accounting, 2015, v. 42, n. 1/2, p. 167, doi. 10.1111/jbfa.12104

By:

Khurana, Inder K.;
Wang, Changjiang

Publication type:

Article

Mandatory IFRS Adoption and Accounting Quality of European Banks.

Published in:

Journal of Business Finance & Accounting, 2011, v. 38, n. 3/4, p. 289, doi. 10.1111/j.1468-5957.2011.02242.x

By:

Gebhardt, Güunther;
Novotny-Farkas, Zoltan

Publication type:

Article

Private Equity Involvement and Earnings Quality.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 5/6, p. 587, doi. 10.1111/j.1468-5957.2009.02147.x

By:

Beuselinck, Christof;
Deloof, Marc;
Manigart, Sophie

Publication type:

Article

The Effects of IFRS Adoption on Observed Earnings Smoothness Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition.

Published in:

European Accounting Review, 2018, v. 27, n. 5, p. 797, doi. 10.1080/09638180.2018.1477610

By:

Capkun, Vedran;
Collins, Daniel W.

Publication type:

Article

Ultimate Ownership and Earnings Conservatism.

Published in:

European Accounting Review, 2011, v. 20, n. 1, p. 57, doi. 10.1080/09638180903384676

By:

Bona-Sánchez, Carolina;
Pérez-Alemán, Jerónimo;
Santana-Martín, DomingoJavier

Publication type:

Article

Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”.

Published in:

Review of Accounting Studies, 2008, v. 13, n. 2/3, p. 206, doi. 10.1007/s11142-008-9069-0

By:

Monahan, Steven

Publication type:

Article

Foreign Exchange Gains and Losses: Impact on Reported Earnings.

Published in:

Abacus, 1982, v. 18, n. 1, p. 50, doi. 10.1111/j.1467-6281.1982.tb00020.x

By:

Griffin, Paul A.

Publication type:

Article

Reconhecimento de perdas para redução ao valor recuperável de ativos: impairment em ativos de exploração e produção de petróleo.

Published in:

Brazilian Business Review (Portuguese Edition), 2011, v. 8, n. 2, p. 68

By:

Dos Santos, Odilanei Morais;
Dos Santos, Ariovaldo;
Da Silva, Paula Danyelle Almeida

Publication type:

Article

Insurance Perspectives—LB&I Directive on Insurance Company Hedging of Variable Annuity Guaranteed Benefits.

Published in:

Journal of Taxation of Financial Products, 2015, v. 12, n. 3, p. 5

By:

Mitchell, Samuel A.

Publication type:

Article

Accounting for Contingencies: Disclosure of Future Business Risks.

Published in:

Management Accounting Quarterly, 2012, v. 13, n. 3, p. 1

By:

Schiff, Jonathan;
Schiff, Allen;
Rozen, Hannah

Publication type:

Article

Revenue Experience as a Guide to Asset Valuation.

Published in:

Accounting Review, 1967, v. 42, n. 1, p. 114

By:

Mobley, Sybil C.

Publication type:

Article