Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Eugene E. Comiskey"'
Autor:
Eugene E. Comiskey, Charles W. Mulford
Publikováno v:
Creative Accounting, Fraud and International Accounting Scandals
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aef63d2317e15a81f446e39d7f225ade
https://doi.org/10.1002/9781119208907.ch19
https://doi.org/10.1002/9781119208907.ch19
Publikováno v:
Accounting Horizons. 24:333-353
SYNOPSIS: Accountants have historically distanced themselves from the concept of negative goodwill on the premise that bargain purchases should not take place in the presence of efficient securities markets. This position has been a powerful influenc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e96ee2220db411cf4e7c0e3e5dcf554
https://doi.org/10.2308/acch.2010.24.3.333
https://doi.org/10.2308/acch.2010.24.3.333
Autor:
Eugene E. Comiskey, Charles W. Mulford
Publikováno v:
Managerial Finance. 36:746-767
PurposeThe purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the Statement of Financial Accounting Standard 142 and International Accountin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8b1702963c1c1d5cb91e71bf5aa72c4d
https://doi.org/10.1108/03074351011064636
https://doi.org/10.1108/03074351011064636
Autor:
Eugene E. Comiskey
Publikováno v:
Accounting Horizons. 20:111-132
This project was prompted by anecdotal observations of classification diversity involving distributions received by real estate investments trusts (REITs) from equity-method investments (EMIs). The common mantra “cash is a fact” results in limite
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8abf957d11f3116cf380d7225de81c35
https://doi.org/10.2308/acch.2006.20.2.111
https://doi.org/10.2308/acch.2006.20.2.111
Autor:
Eugene E. Comiskey
Publikováno v:
The International Journal of Accounting. 39:115-120
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ea58d4d90a63dbf2c8b05a672f6c7b6
https://doi.org/10.1016/j.intacc.2003.12.006
https://doi.org/10.1016/j.intacc.2003.12.006
Publikováno v:
Journal of Accounting and Public Policy. 9:239-256
Statement of Financial Accounting Standards (SFAS) No. 52, Foreign Currency Translation (1981), amended the accounting procedures for foreign currency statements by requiring the exclusion from income of most foreign currency translation adjustments.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0db149e2979955f9e6c9fe0b74d11ada
https://doi.org/10.1016/0278-4254(90)90001-g
https://doi.org/10.1016/0278-4254(90)90001-g
Autor:
Charles W. Mulford, Eugene E. Comiskey
Successful methodology for identifying earnings-related reporting indiscretions Creative Cash Flow Reporting and Analysis capitalizes on current concerns with misleading financial reporting on misleading financial reporting. It identifies the common
Autor:
Charles W. Mulford, Eugene E. Comiskey
Praise for The Financial Numbers Game'So much for the notion'those who can, do-those who can't, teach.'Mulford and Comiskey function successfully both as college professors and real-world financial mercenaries. These guys know their balance sheets. T
Publikováno v:
Journal of Business Research. 7:109-115
This paper provides further support for findings in studies by Basi, Carey, and Twark [2] and Ruland [5] which indicated no statistically significant superiority of management over analysts in forecasting earnings per share. These somewhat surprising
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7020f4f36f0b045466478909e49d2df3
https://doi.org/10.1016/0148-2963(79)90001-8
https://doi.org/10.1016/0148-2963(79)90001-8
Publikováno v:
Journal of Business Research. 3:241-252
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8ff79c17e7de0d394816a289c78e8b5d
https://doi.org/10.1016/0148-2963(75)90025-9
https://doi.org/10.1016/0148-2963(75)90025-9