Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Anne Jeny"'
Autor:
Robert Faff, Xuefeng Shao, Faisal Alqahtani, Muhammad Atif, Anna Białek-Jaworska, Angel Chen, Geeta Duppati, Marisol Escobar, Marinela Finta, Anne Jeny, Ya Li, Marcio Machado, Takahiro Nishi, Bao Nguyen, Jae-Eun Noh, Jurij-Andrei Reichenecker, Hideaki Sakawa, Eleftheria Vaportzis, Luluk Widyawati, Singgih Wijayana, Chinthake Wijesooriya, George Ye, Clara Zhou
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 17, Iss 2, Pp 266-290 (2018)
The global language of scholarly research is English and so the obstacle of getting noticed is montainous when the article is not written in the English language. Indeed, despite rapid advances in technology, the “tyranny of language” creates a s
Externí odkaz:
https://doaj.org/article/f7c737f21a5e469fa1097e978af9bb4c
Autor:
Anne Jeny, Rucsandra Moldovan
Publikováno v:
Journal of Accounting Literature
Journal of Accounting Literature, 2021, ⟨10.1108/JAL-11-2021-0004⟩
Journal of Accounting Literature, 2021, ⟨10.1108/JAL-11-2021-0004⟩
PurposeThe knowledge- and Internet-based economy demands a reexamination of the accounting treatment for intangibles and a thorough understanding of the empirical evidence on this topic.Design/methodology/approachThe study reviews the literature on r
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
European Accounting Review. 29:1-26
We examine whether more transparent disclosure about goodwill impairment tests conveys useful information to sell-side analysts about the parameters used in the complex and often opaque impairment ...
Publikováno v:
Accounting in Europe
Accounting in Europe, Taylor & Francis (Routledge), 2021, 18 (3), pp.275-294. ⟨10.1080/17449480.2021.1912370⟩
Accounting in Europe, 2021, 18 (3), pp.275-294. ⟨10.1080/17449480.2021.1912370⟩
Accounting in Europe, Taylor & Francis (Routledge), 2021, 18 (3), pp.275-294. ⟨10.1080/17449480.2021.1912370⟩
Accounting in Europe, 2021, 18 (3), pp.275-294. ⟨10.1080/17449480.2021.1912370⟩
International audience; The IFRS 13 post-implementation review by the IASB motivates our investigation on the value relevance of fair value (FV) measurement hierarchy (i.e. level 1, level 2, and level 3). First, using a meta-analysis, which allows us
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2c828a1a225f3cf28c8d253af6bcd624
https://hal.archives-ouvertes.fr/hal-03601743
https://hal.archives-ouvertes.fr/hal-03601743
Publikováno v:
Comptabilité Contrôle Audit. :5-53
Newly acquired intangibles in business combinations must be fully recognized (FASB 2001). We examine the relevance for financial analysts of disclosures about intangible assets following business combinations. Accounting for intangible assets is the
Publikováno v:
Accounting in Europe
Accounting in Europe, Taylor & Francis (Routledge), 2021, pp.1-22. ⟨10.1080/17449480.2021.1900581⟩
Accounting in Europe, Taylor & Francis (Routledge), 2021, 18 (2), pp.196-217. ⟨10.1080/17449480.2021.1900581⟩
Accounting in Europe, 2021, 18 (2), pp.196-217. ⟨10.1080/17449480.2021.1900581⟩
Accounting in Europe, Taylor & Francis (Routledge), 2021, pp.1-22. ⟨10.1080/17449480.2021.1900581⟩
Accounting in Europe, Taylor & Francis (Routledge), 2021, 18 (2), pp.196-217. ⟨10.1080/17449480.2021.1900581⟩
Accounting in Europe, 2021, 18 (2), pp.196-217. ⟨10.1080/17449480.2021.1900581⟩
International audience; The IASB’s post-implementation review of IFRS 13 Fair Value Measurement motivates our analysis of the evolution of the value relevance of fair value (FV) levels over time on banks that report under IFRS and U.S. GAAP. For bo
Publikováno v:
SSRN Electronic Journal.
We investigate the impact of the expanded audit report on firm disclosure, focusing on auditors’ mentions of goodwill impairment as a risk of material misstatement. Using a sample of U.K. Premium listed companies with goodwill on their balance shee
Publikováno v:
SSRN Electronic Journal.
The IFRS 13 post-implementation review by the IASB motivates our investigation on the value relevance of fair value (FV) measurement hierarchy (i.e. level 1, level 2, and level 3). First, using a meta-analysis, which allows us to summarize inconsiste
Autor:
Rucsandra Moldovan, Anne Jeny
Publikováno v:
SSRN Electronic Journal.
Online appendix for Jeny, Anne and Moldovan, Rucsandra, Accounting for Intangible Assets—Insights from Meta-Analysis of R&D Research (July 4, 2020). Available at SSRN: https://ssrn.com/abstract=3120397