Works matching DE "WRITE-offs"

Results: 175

Anwendung des § 8b Abs. 3 S. 4 KStG auch bei Darlehensgewährung durch eine zwischengeschaltete vermögensverwaltende KG – Anmerkung zu BFH v. 27.11.2024 – I R 21/22, FR 2025, 604.

Published in:

FinanzRundschau, 2025, v. 107, n. 13, p. 594, doi. 10.9785/fr-2025-1071304

By:

Bärsch, Sven-Eric;
Hillers, Jan-Hendrik

Publication type:

Article

Cognitive Dissonance as an Explanation of Goodwill Write-Offs.

Published in:

Journal of Behavioral Finance, 2017, v. 18, n. 1, p. 14, doi. 10.1080/15427560.2017.1274755

By:

Kim, Sohyung;
Bay, Darlene

Publication type:

Article

Welspun consolidates textile business under one entity.

Published in:: Man-Made Textiles in India, 2013, v. 41, n. 1, p. 25
Publication type:: Article

Teilwertansatz bei börsennotierten „hybriden" Anleihen ohne feste Laufzeit und ohne Kündigungsmöglichkeit des Gläubigers.

Published in:

FinanzRundschau, 2024, v. 106, n. 5, p. 231, doi. 10.9785/fr-2024-1060506

By:

Weber-Grellet, H.

Publication type:

Article

Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Ausbuchung einer unbesichert im Konzern begebenen Darlehensforderung.

Published in:: FinanzRundschau, 2023, v. 105, n. 18, p. 858, doi. 10.9785/fr-2023-1051810
Publication type:: Article

Wirtschaftliches Eigentum und Bilanzierung bei Wertpapierdarlehen - Berechnung des Minderungsbetrags nach § 20 Abs. 2 Satz 2 KStG - Ermittlung des besitzzeitanteiligen Anleger-Aktiengewinns nach Rückgabe von Fondsanteilen im Jahr 2005.

Published in:: FinanzRundschau, 2022, v. 104, n. 12, p. 567, doi. 10.9785/fr-2022-1041207
Publication type:: Article

Inhalt.

Published in:: Die Unternehmensbesteuerung (Ubg), 2022, v. 15, n. 9, p. r1, doi. 10.9785/ubg-2022-150101
Publication type:: Article

Aktuelle Steuerpolitik.

Published in:

Die Unternehmensbesteuerung (Ubg), 2022, v. 15, n. 5, p. 269, doi. 10.9785/ubg-2022-150507

By:

Wünnemann, Monika

Publication type:

Article

Do Lending Relationships Affect Corporate Financial Policies?

Published in:

Financial Management (Wiley-Blackwell), 2016, v. 45, n. 1, p. 141, doi. 10.1111/fima.12097

By:

Aslan, Hadiye

Publication type:

Article

Partitioning direct and indirect human-induced effects on carbon sequestration of managed coniferous forests using model simulations and forest inventories.

Published in:

Global Change Biology, 2005, v. 11, n. 5, p. 810, doi. 10.1111/j.1365-2486.2005.00932.x

By:

Vetter, Mona;
Wirth, Christian;
Böttcher, Hannes;
Churkina, Galina;
Schulze, Ernst-Detlef;
Wutzler, Thomas;
Weber, Georg

Publication type:

Article

World Economic Prospects.

Published in:: Economic Outlook, 2008, v. 32, p. 1, doi. 10.1111/j.1468-0319.2008.00664.x
Publication type:: Article

Tax rule changes and the timing of asset write‐offs in loss firms.

Published in:

Journal of Business Finance & Accounting, 2021, v. 48, n. 5/6, p. 815, doi. 10.1111/jbfa.12502

By:

Kohlhase, Saskia;
Pierk, Jochen

Publication type:

Article

The Relation Among Targets’ R&D Activities, Acquirers’ Returns, and In-Process R&D in the US.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 9/10, p. 1180, doi. 10.1111/j.1468-5957.2009.02158.x

By:

Yu Hsu, Kathy Hsiao;
Kim, Young Sang;
Song, Kyojik ‘Roy’

Publication type:

Article

Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 9/10, p. 1059, doi. 10.1111/j.1468-5957.2009.02169.x

By:

Jarva, Henry

Publication type:

Article

Asset Write-Offs in the Absence of Agency Problems.

Published in:

Journal of Business Finance & Accounting, 2008, v. 35, n. 3/4, p. 307, doi. 10.1111/j.1468-5957.2008.02078.x

By:

Garrod, Neil;
Kosi, Urska;
Valentincic, Aljosa

Publication type:

Article

Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK Prior to FRS 7.

Published in:

Journal of Business Finance & Accounting, 2000, v. 27, n. 9/10, p. 1233, doi. 10.1111/1468-5957.00354

By:

Brown, Stephen;
Finn, Mark;
Ole-Kristian Hope

Publication type:

Article

A DESCRIPTION AND MARKET ANALYSIS OF WRITE-OFF ANNOUNCEMENTS.

Published in:

Journal of Business Finance & Accounting, 1997, v. 24, n. 9/10, p. 1385, doi. 10.1111/1468-5957.00169

By:

Bunsis, Howard

Publication type:

Article

TAX CLIENTELES OF DEPRECIABLE REAL ESTATE INVESTMENTS IN THE USA.

Published in:

Journal of Business Finance & Accounting, 1995, v. 22, n. 7, p. 991, doi. 10.1111/j.1468-5957.1995.tb00890.x

By:

Ebrahim, M. Shahid

Publication type:

Article

HIRE Act Signed into Law.

Published in:: Strategic Finance, 2010, v. 91, n. 10, p. 21
Publication type:: Article

Private Equity & Hedge Fund Corner.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 6, p. 27

By:

Bergthold, Joseph;
Ginsburg, Noah

Publication type:

Article

Tax Accounting Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 4, p. 51

By:

Benko, Beth;
Tovig, Barry

Publication type:

Article

Private Equity & Hedge Fund Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 1, p. 19

By:

Lenz, Thomas C.;
Bergthold, Joseph J.

Publication type:

Article

Tax Accounting Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 4, p. 39

By:

Tovig, Barry A.

Publication type:

Article

Construction and Educational Significance of Structured Inventories in Personality Measurement.

Published in:

Review of Educational Research, 1950, v. 20, n. 1, p. 38, doi. 10.2307/1168653

By:

Traxler, Arthur E.;
Jacobs, Robert

Publication type:

Article

MUNICIPAL DEBTS AND PROBLEMS WITH THEIR COLLECTION, HEATING SHUTDOWN.

Published in:

ScienceRise: Juridical Science, 2022, v. 21, n. 4, p. 71, doi. 10.15587/2523-4153.2022.271885

By:

Tarasenko, Vira

Publication type:

Article

ESTIMATED VALUES: THE PROVISIONS AND THE WRITE-DOWNS OF ASSETS AS TOOLS TO MANIPULATE FINANCIAL RESULTS OF ENTERPRISES.

Published in:

Copernican Journal of Finance & Accounting, 2015, v. 4, n. 1, p. 157, doi. 10.12775/CJFA.2015.011

By:

STĘPIEÉ, KONRAD

Publication type:

Article

The Optional Qualitative Assessment in Impairment Tests.

Published in:

Journal of International Accounting Research, 2022, v. 21, n. 2, p. 1, doi. 10.2308/JIAR-2021-102

By:

Black, Dirk E.;
Krupa, Jake;
Minutti-Meza, Miguel

Publication type:

Article

Credit Union and Bank Subprime Lending in the Great Recession.

Published in:

Review of Corporate Finance Studies, 2024, v. 13, n. 2, p. 494, doi. 10.1093/rcfs/cfac020

By:

Li, Kangli;
Rijn, Jordan van

Publication type:

Article

Is the Collateral Source Rule Applicable to Medicare and Medicaid Write-offs?

Published in:

Defense Counsel Journal, 2004, v. 71, n. 2, p. 172

By:

Olson, Stephen L.;
Wasson, Pat

Publication type:

Article

A Closer Look at Discretionary Writedowns of Impaired Assets.

Published in:

Accounting Horizons, 1992, v. 6, n. 3, p. 30

By:

Zucca, Linda J.;
Campbell, David R.

Publication type:

Article

Restructurings and Impairment of Value: A Growing Controversy.

Published in:

Accounting Horizons, 1987, v. 1, n. 1, p. 35

By:

Pearson, Mark W.;
Okubara, Linda L.

Publication type:

Article

Inventories and the propagation of sectoral shocks.

Published in:

American Economic Review, 1990, v. 80, n. 1, p. 170

By:

Cooper, Russell;
Haltiwanger, John

Publication type:

Article

Goodwill Impairment, Securities Analysts, and Information Transparency.

Published in:

European Accounting Review, 2021, v. 30, n. 4, p. 767, doi. 10.1080/09638180.2020.1791725

By:

Han, Hongwen;
Tang, Jiali Jenna;
Tang, Qingquan

Publication type:

Article

Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.

Published in:

European Accounting Review, 2013, v. 22, n. 1, p. 117, doi. 10.1080/09638180.2012.661938

By:

Kosi, Urska;
Valentincic, Aljosa

Publication type:

Article

Industry fund members should.

Published in:

inFinance, 2009, v. 123, n. 3, p. 28

By:

Chan, Warren

Publication type:

Article

Missouri Revised Statutes Section 490.715: A Toothless Attempt to Limit the Recovery of Medical Expense Write-Offs.

Published in:

Missouri Law Review, 2011, v. 76, n. 2, p. 515

By:

Cornwell, Alexander

Publication type:

Article

Lifting at higher levels in the D1D5 CFT.

Published in:

Journal of High Energy Physics, 2020, v. 2020, n. 11, p. 1, doi. 10.1007/JHEP11(2020)145

By:

Guo, Bin;
Mathur, Samir D.

Publication type:

Article

The cosmological phonon: symmetries and amplitudes on sub-horizon scales.

Published in:

Journal of High Energy Physics, 2020, v. 2020, n. 11, p. 1, doi. 10.1007/JHEP11(2020)097

By:

Grall, Tanguy;
Jazayeri, Sadra;
Stefanyszyn, David

Publication type:

Article

The Influence of Family Ownership on Long-Lived Asset Write-Offs.

Published in:

Family Business Review, 2015, v. 28, n. 4, p. 355, doi. 10.1177/0894486515590017

By:

Greco, Giulio;
Ferramosca, Silvia;
Allegrini, Marco

Publication type:

Article

EFFECT OF INSTRUCTIONS AND ITEM TONE ON REACTIONS TO FORCED-CHOICE PAIRS.

Published in:

Personnel Psychology, 1966, v. 19, n. 3, p. 297, doi. 10.1111/j.1744-6570.1966.tb00305.x

By:

Waters, L.K.

Publication type:

Article

Tuning Data Mining Methods for Cost-Sensitive Regression: A Study in Loan Charge-Off Forecasting.

Published in:

Journal of Management Information Systems, 2008, v. 25, n. 3, p. 315, doi. 10.2753/MIS0742-1222250309

By:

Bansal, Gaurav;
Sinha, Atish P.;
Zhao, Huimin

Publication type:

Article

A BALANCED APPROACH TO FORECASTING CREDIT RISK.

Published in:

Journal of Business Forecasting Methods & Systems, 2001, v. 20, n. 2, p. 16

By:

Morrison, Jeffrey S.

Publication type:

Article

Adding Career Biographies and Career Narratives to Career Interest Inventories.

Published in:

Journal of Employment Counseling, 2016, v. 53, n. 3, p. 98, doi. 10.1002/joec.12032

By:

Burns, Stephanie T.;
Garcia, Gayle L.;
Smith, Danielle M.;
Goodman, Stephanie R.

Publication type:

Article

Compliance with IAS 2 in Consolidated Financial Statements of PSE Listed Companies.

Published in:

European Financial & Accounting Journal, 2019, v. 14, n. 3, p. 61

By:

Polachová, Kateřina

Publication type:

Article

Evidence on the use of unverifiable estimates in required goodwill impairment.

Published in:

Review of Accounting Studies, 2012, v. 17, n. 4, p. 749, doi. 10.1007/s11142-012-9188-5

By:

Ramanna, Karthik;
Watts, Ross

Publication type:

Article

LETTERS TO THE EdiTOR.

Published in:

2011

By:

Rosen, Robert;
Roucka, Toni M.

Publication type:

Letter

THE PERCEPTION OF DISCRETIONARY ACCOUNTING REGULATIONS ON ASSET WRITE-OFFS.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2019, v. 63, n. 12, p. 77, doi. 10.15611/pn.2019.12.06

By:

Maruszewska, Ewa Wanda

Publication type:

Article

WPŁYW ZMIAN W MSSF 9 NA WYNIKI FINANSOWE NAJWIĘKSZYCH DWÓCH BANKÓW DZIAŁAJĄCYCH W POLSCE ORAZ NA ICH POLITYKĘ KREDYTOWĄ.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, n. 306, p. 397

By:

Styn, Igor

Publication type:

Article

Wpływ skutków ekonomicznych pandemii COVID-19 na raportowanie utraty wartości aktywów na przykładzie spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie.

Published in:

Zeszyty Teoretyczne Rachunkowości, 2021, v. 45, n. 3, p. 189, doi. 10.5604/01.3001.0015.2351

By:

LISICKI, BARTŁOMIEJ

Publication type:

Article

Detecting 'Big Bath' Accounting in the Wake of the COVID-19 Pandemic.

Published in:

CPA Journal, 2023, v. 93, n. 1/2, p. 45

By:

Frey, Donald;
Havens, Brandy;
Greenfield, Alfred C. Jr.

Publication type:

Article