Impairment of Assets
A research on impairment of assets in listed firms with negative earnings in China
... that impairment of assets in listed firms with negative earnings is significantly higher than that of non-listed firms with negative ...the impairment of ...the impairment of ...the ...
14
The Effect of Management Compensation and Debt Requirements on Earnings Management Concerning The Impairment of Assets
... the impairment decision, as well as its magnitude, and two earnings management motivations, namely increasing management compensation, and meeting debt ...the impairment loss is subject to management’s ...
21
The Impairment of Long-Lived Assets and Reversing Revaluation Review under US GAAP VS. IFRS Models in the United States
... The impairment losses and reversals should require several levels of approval in the company before being ...small impairment charges and reversals, which a more senior accounting person with a better grasp ...
8
Accounting for intangible assets, firm life cycle and the value relevance of intangible assets
... on assets in the previous ...lower assets-in-place relative to firm value, those assets-in-place generate a higher income stream than in non-growth ...
280
Our assets, our future: the economics, outcomes and sustainability of assets in community ownership
... interviewees referred to the critical enabling support provided by a local umbrella CLT. The role of Lincolnshire CLT (now East Midlands Community-led Housing) was highlighted repeatedly, revealing how they had helped ...
49
Accounting for the Impairment or Disposal of Long-Lived Assets
... with assets that are subject to an impairment loss, the carrying amount of the identified goodwill shall be eliminated before making any reduction of the carrying amounts of impaired long-lived ...
107
A STUDY ON OPERATIONS AND IMPACT OF ROTATING SAVINGS AND CREDIT ASSOCIATIONS:CASE OF MIDDLE INCOME EARNERS IN EMBAKASI NAIROBI, KENYA
... financial assets, physical assets, human assets and social ...financial assets, physical assets, human assets and social ...
27
Schooling and Assets Ownership
... With respect to the relationship between education and housing, Table 4 shows that at higher education levels (mainly secondary and university), the probability that household heads own a house is negative, the associa- ...
13
In good times and in bad : defined benefit pensions and corporate financial policy
... total assets, the natural logarithm of PBO, the discount rate, the long-term expected return on plan assets, the actual return on plan assets, the volatility of the return on plan assets, the ...
46
The capital structure of Hungarian firms
... Protability and growth opportunities If current prots are a good indi- cation of future prots we should observe a positive relationship between prots and debt (Ross (1977)). At the same time if a rm displays good growth ...
33
A Modeling Approach for Getting to Win-Win in Industrial Collaboration under Strategic Coopetition
... Interdependence [Business Partners] Mutuality [Partner Assets] Balanced [Asset Sharing] Complementarity [Partner Assets] Annotatable [Asset Ownership] Combinable [Partner Assets] Transfe[r] ...
23
CAPITAL ADEQUACY FOR RISK BASED ASSETS AND LOAN TO ASSETS LIQUIDITY IN BANKING SECTOR OF PAKISTAN
... The coefficient value for TIER I ratio is -.00384 which is significant at 05 % level, explicating the fact that one unit change in the value of TEIR I ratio will leads towards the significant and negative change in the ...
8
Clinical Determinants and One Year Follow-Up of Dementia and Mild Cognitive Impairment following Ischemic Stroke.
... Impaired subjects, those with Vascular Dementia or Vascular Mild Cognitive Impairment, were older but there were no sex differences in the two groups. They had 1.5 years less education than the non-impaired ...
100
A Conceptual Design of “What and How Should a Proper Macro Prudential Policy Framework Be?” A Globalistic Approach to Systemic Risk and Procuring the Data Needed
... Table B.1a Financial Ratio Features for Banks Assets Quality Financial Assets Net / Total Assets Total Loans / Total Assets Total Loans / Total Deposits Loans Under Follow-Up Gross / Tot[r] ...
24
Unrecorded capital flows and accumulation of foreign assets: the case of Croatia
... This paper evaluates the magnitude of capital flight, unrecorded capital flows and the resulting accumulation of foreign assets for Croatia, over the period between 2000 and 2007. The problem of capital flight has ...
24
Confidential Assets on MimbleWimble
... Confidential Assets is from [4], which proposes to use a single blockchain to track multiple types of assets while keeping their ...all assets. With Confidential Assets, users can issue their ...
9
Ireland's external assets
... August and averaged 2 92% for the second half of the year, the yield on 3£% War Loan showed the same trend and the same average for the second half of the year Yields on industrial secur[r] ...
25
financial topics unit4.ppt
... For XYZ December 31, 2007 Debt-to-Total-Assets Debt-to-Total-Assets Total Debt Total Debt Total Assets Total Assets. For XYZ December 31, 2007[r] ...
29
US GAAP Conversion To IFRS: A Case Study Of The Income Statement
... Intangible Assets. Both US GAAP and IFRS allow for asset impairment which is tested on an annual ...impaired assets for all tangible and intangible long-term assets, excluding ...for ...
8
Audit pricing in the pension plan audit market : an empirical study on the New Zealand KiwiSaver characteristics, audit market factors, non audit services and board governance : a 110 899 thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Accountancy at Massey University, Albany, New Zealand
... net assets, and thus do not bear a major share of the wealth effects of their decisions, this creates moral hazard such as insufficient effort, extravagant investments, entrenchment strategies, and ...
99