Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
Goodwill impairment : an empirical investigation of write-offs under SFAS 142 ; mit deutscher Zusammenfassung / / Thorsten Sellhorn
| Goodwill impairment : an empirical investigation of write-offs under SFAS 142 ; mit deutscher Zusammenfassung / / Thorsten Sellhorn |
| Autore | Sellhorn Thorsten |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishing Group, 2018 |
| Descrizione fisica | 1 online resource (XXVII, 323 pages) : illustrations, charts; digital, PDF file(s) |
| Collana | Bochumer Beiträge zur Unternehmungsführung und Unternehmensforschung |
| Soggetto topico |
Goodwill (Commerce) - United States
Write-offs Accounting - United States |
| Soggetto non controllato |
Bilanzpolitik
Empirical Firmenwert Generally Accepted Accounting Principles Geschäftswert Goodwill Impairment Investigation Offs Sellhorn SFAS under USA US-GAAP Wertberichtigung Write |
| ISBN | 3-631-75498-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- List of abbreviations -- List of symbols -- List of figures -- List of tables -- 1 Introduction -- 1.1 Problem -- 1.2 Research question and contribution -- 1.3 Outline -- 2 The goodwill debate -- 2.1 Chapter overview -- 2.2 The concept of goodwill -- 2.3 Main issues -- 2.3.1 Pooling and purchase methods illustrated -- 2.3.2 Arguments raised in the discussion -- 2.3.2.1 Conceptual issues -- 2.3.2.2 Status quo of accounting rules -- 2.3.2.2.1 United States -- 2.3.2.2.2 International Accounting Standards -- 2.3.2.2.3 Germany -- 2.3.2.3 Practical issues -- 2.3.3 Theoretical analysis of arguments raised -- 2.4 Empirical evidence relevant to the goodwill debate -- 2.4.1 Overview -- 2.4.2 Research questions -- 2.4.3 Direct evidence -- 2.4.3.1 Survey evidence -- 2.4.3.2 Determinants of goodwill write-offs -- 2.4.3.3 Determinants of other goodwill-related financial reporting decisions -- 2.4.3.3.1 Influence of goodwill accounting rules on acquisition premiums -- 2.4.3.3.2 Determinants of purchase price allocation decisions -- 2.4.3.3.3 Determinants of amortization parameters -- 2.4.3.4 Determinants of the purchase/pooling choice -- 2.4.3.4.1 Factors influencing the purchase/pooling choice -- 2.4.3.4.2 Managers' willingness to "purchase" the pooling method -- 2.4.3.5 Managers' lobbying for goodwill-related accounting rules -- 2.4.4 Indirect evidence -- 2.4.4.1 Experimental evidence -- 2.4.4.2 Information content of goodwill write-offs -- 2.4.4.3 Value relevance of goodwill book value and amortization -- 2.4.4.3.1 Balance sheet approach -- 2.4.4.3.2 Combined balance sheet and income statement approaches -- 2.4.4.3.3 Income statement approach -- 2.4.4.3.4 International comparison studies -- 2.4.4.4 Market reactions to the purchase/pooling decision -- 2.4.4.5 Market reactions to mandated changes in accounting rules for business combinations.
2.5 Summary and implications -- 3 Empirical research on discretionary asset write-offs -- 3.1 Chapter overview -- 3.2 Discretionary asset write-offs as a subject of accounting research -- 3.3 Determinants of write-off behavior -- 3.3.1 Earnings management as an explanatory factor -- 3.3.1.1 Earnings management defined -- 3.3.1.2 Overview of the earnings management literature -- 3.3.1.3 Discretionary asset write-offs and earnings management -- 3.3.2 Theory, hypotheses, and main findings -- 3.3.2.1 Overview -- 3.3.2.2 Economic factors -- 3.3.2.3 Economic-consequences incentives -- 3.3.2.3.1 Intellectual roots: Positive accounting theory -- 3.3.2.3.2 Application to financial reporting decisions -- 3.3.2.3.3 Accounting earnings-based compensation schemes -- 3.3.2.3.4 Accounting-based debt covenants in lending agreements -- 3.3.2.3.5 Political costs -- 3.3.2.3.6 Discriminating between competing hypotheses -- 3.3.2.4 Capital market-related incentives -- 3.3.2.4.1 Theoretical fundamentals -- 3.3.2.4.2 Management's interest in the firm's stock price -- 3.3.2.4.3 Maximizing earnings -- 3.3.2.4.4 Income smoothing -- 3.3.2.4.5 Target accounting -- 3.3.2.4.5.1 Prevalence of target accounting -- 3.3.2.4.5.2 Importance of earnings targets -- 3.3.2.4.5.3 Cross-sectional differences in target-accounting behavior -- 3.3.2.4.5.4 Market reactions to target accounting -- 3.3.2.4.6 Big bath -- 3.3.2.4.7 Rating -- 3.3.2.4.8 Specific considerations regarding accounting changes and other transitory earnings components -- 3.3.2.5 Factors restricting management discretion -- 3.4 Financial statement users' view of discretionary asset write-offs -- 3.4.1 Information perspective of financial reporting -- 3.4.2 Research approaches -- 3.4.3 Main findings -- 3.4.3.1 Information content studies -- 3.4.3.2 Association studies -- 3.5 Summary and implications. 4 Discretionary properties of the impairment-only approach -- 4.1 Chapter overview -- 4.2 Main provisions of SFAS 141 and 142 -- 4.3 Frequency -- 4.3.1 Annual testing -- 4.3.1.1 Rule -- 4.3.1.2 Exception -- 4.3.2 Unscheduled testing when circumstances warrant -- 4.4 Level of aggregation -- 4.5 Existence -- 4.5.1 Reporting unit fair value -- 4.5.1.1 Quoted market prices -- 4.5.1.2 Present value techniques -- 4.5.1.2.1 Measuring fair value as the objective -- 4.5.1.2.2 Measurement techniques -- 4.5.1.3 Multiples -- 4.5.1.4 Preliminary conclusion -- 4.5.2 Carrying value of reporting unit net assets -- 4.5.2.1 Allocating assets and liabilities -- 4.5.2.2 Allocating goodwill -- 4.5.3 Disposal -- 4.6 Measurement -- 4.6.1 Fair value of reporting unit net assets -- 4.6.1.1 Fictitious purchase price allocation -- 4.6.1.2 Recognition -- 4.6.1.3 Measurement -- 4.6.2 Inclusion of estimates -- 4.7 Transition -- 4.7.1 Effective date and initial application -- 4.7.2 Transitional impairment test -- 4.7.3 Transitional presentation and disclosures -- 4.7.4 Reclassification of goodwill and intangible assets -- 4.8 Intermediate results -- 5 Empirical investigation of write-off determinants -- 5.1 Chapter overview -- 5.2 Hypothesis development -- 5.2.1 Overview -- 5.2.2 Economic factors -- 5.2.3 Financial reporting incentives -- 5.2.3.1 Economic-consequences incentives -- 5.2.3.1.1 Compensation -- 5.2.3.1.2 Debt covenants -- 5.2.3.1.3 Political costs -- 5.2.3.2 Capital market-related incentives -- 5.2.3.2.1 Target accounting -- 5.2.3.2.1.1 General decision model -- 5.2.3.2.1.2 Firms exceeding earnings targets -- 5.2.3.2.1.3 Firms falling short of earnings targets -- 5.2.3.2.2 Rating -- 5.2.4 Control variables -- 5.3 Research design and descriptive information -- 5.3.1 Variable definition -- 5.3.2 Sample selection -- 5.3.3 Descriptive statistics and comparative analyses. 5.4 Regression analysis -- 5.4.1 Methods employed in studies of write-off determinants -- 5.4.1.1 Qualitative dependent variables: The write-off decision -- 5.4.1.2 Limited dependent variables: The write-off amount -- 5.4.2 Summary of hypotheses -- 5.4.3 Analysis of the write-off decision -- 5.4.3.1 Full-sample test -- 5.4.3.2 Tests for robustness -- 5.4.3.3 Sub-sample tests -- 5.4.4 Analysis of the write-off amount -- 5.4.4.1 Full-sample test -- 5.4.4.2 Tests for robustness -- 5.4.4.3 Sub-sample tests -- 5.5 Inferences -- 5.5.1 Summary of findings -- 5.5.2 Limitations -- 6 Conclusion -- Appendix -- List of references -- List of accounting pronouncements and legal provisions. |
| Record Nr. | UNINA-9910297043303321 |
Sellhorn Thorsten
|
||
| Bern, : Peter Lang International Academic Publishing Group, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Joint Pricing and Inventory Control under Reference Price Effects
| Joint Pricing and Inventory Control under Reference Price Effects |
| Autore | Gimpl-Heersink Lisa |
| Edizione | [First edition] |
| Pubbl/distr/stampa | Frankfurt a.M. : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2009 |
| Descrizione fisica | 1 online resource (124 pages) |
| Collana | Forschungsergebnisse der Wirtschaftsuniversitaet Wien |
| Soggetto topico |
Management
Production standards Purchasing - Management |
| Soggetto non controllato |
Analytical Analysis
Control Dynamic Programming Effects Gimpl Heersink Integrated Pricing and Inventory Models Inventory Joint Price Pricing Reference Stochastic Demand Models under |
| ISBN | 3-631-75380-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover -- 1. Introduction -- 1.1. Problem description -- 1.2. Research intention -- 1.3. Structure of the thesis -- 2. Models in Operations Research Literature -- 2.1. Problem description -- 2.2. One-period models -- 2.2.1. Inventory control -- 2.2.2. Joint pricing and inventory control -- 2.3. Multi-period models -- 2.3.1. Dynamic programing formulation -- 2.3.2. Inventory control -- 2.3.3. Joint pricing and inventory control -- 3. Models in Marketing Literature -- 3.1. Problem description -- 3.2. Model formulation and dynamic program -- 3.3. Results -- 3.3.1. Loss-neutral customer behavior -- 3.3.2. Loss-averse and loss-seeking customer behavior -- 4. Integrated Model with Reference Price Effects -- 4.1. Introduction -- 4.2. Model formulation -- 4.3. Dynamic program -- 5. Analytical Analysis of the Integrated Model -- 5.1. One-period model -- 5.2. Two-period model -- 5.3. Multi-period model -- 6. Simulations and Numerical Investigations -- 6.1. Loss-neutral customer behavior -- 6.1.1. The optimal policy's structure -- 6.1.2. The influence of the demand distribution -- 6.2. Joint versus sequential optimization -- 6.2.1. Classical operations research models -- 6.2.2. Integrated model with reference price effects -- 6.3. Extensions -- 7. Summary, Conclusion and Future Research -- A. Auxiliary Calculations -- Bibliography. |
| Altri titoli varianti | Forschungsergebnisse der Wirtschaftsuniversitaet Wien vol. 33 |
| Record Nr. | UNINA-9910297042303321 |
|
Gimpl-Heersink Lisa
|
||
| Frankfurt a.M. : , : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Race for Citizenship : Black Orientalism and Asian Uplift from Pre-Emancipation to Neoliberal America / / Helen Heran Jun
| Race for Citizenship : Black Orientalism and Asian Uplift from Pre-Emancipation to Neoliberal America / / Helen Heran Jun |
| Autore | Jun Helen Heran |
| Pubbl/distr/stampa | New York, NY : , : New York University Press, , [2011] |
| Descrizione fisica | 1 online resource (209 p.) |
| Disciplina | 305.896073 |
| Collana | Nation of Nations |
| Soggetto topico |
Orientalism - United States - History
Asian Americans - Social conditions African Americans - Social conditions Citizenship - United States - History |
| Soggetto genere / forma | Electronic books. |
| Soggetto non controllato |
19th
African American Asian II-era Negro Problem Question Rights World Yellow acutely around became century citizenship disenfranchisement examines globalization identity late loyalty mid- moments national post-Civil questions race three under visible when |
| ISBN | 0-8147-4332-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Frontmatter -- Contents -- Acknowledgments -- Introduction -- 1. The Press for Inclusion. Nineteenth-Century Black Citizenship and the Anti-Chinese Movement -- 2. “When and Where I Enter . . .”. Orientalism in Anna Julia Cooper’s Narratives of Modern Black Womanhood -- 3. Blackness, Manhood, and the Aftermath of Internment in John Okada’s No-No Boy (1957) -- 4. Becoming Korean American. Blackface and Gendered Racialization in Ronyoung Kim’s Clay Walls (1987) -- Introduction -- 5. Black Surplus in the Pacific Century. Ownership and Dispossession in the Hood Film -- 6. Asian Americans in the Age of Neoliberalism. Human Capital and Bad Choices in a.k.a. Don Bonus (1995) and Better Luck Tomorrow (2002) -- Afterword -- Notes -- Selected Bibliography -- Index -- About the Author |
| Record Nr. | UNISA-996582064803316 |
|
Jun Helen Heran
|
||
| New York, NY : , : New York University Press, , [2011] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Race for Citizenship : Black Orientalism and Asian Uplift from Pre-Emancipation to Neoliberal America / / Helen Heran Jun
| Race for Citizenship : Black Orientalism and Asian Uplift from Pre-Emancipation to Neoliberal America / / Helen Heran Jun |
| Autore | Jun Helen Heran |
| Pubbl/distr/stampa | New York, NY : , : New York University Press, , [2011] |
| Descrizione fisica | 1 online resource (209 p.) |
| Disciplina | 305.896073 |
| Collana | Nation of Nations |
| Soggetto topico |
Orientalism - United States - History
Asian Americans - Social conditions African Americans - Social conditions Citizenship - United States - History |
| Soggetto genere / forma | Electronic books. |
| Soggetto non controllato |
19th
African American Asian II-era Negro Problem Question Rights World Yellow acutely around became century citizenship disenfranchisement examines globalization identity late loyalty mid- moments national post-Civil questions race three under visible when |
| ISBN | 0-8147-4332-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Frontmatter -- Contents -- Acknowledgments -- Introduction -- 1. The Press for Inclusion. Nineteenth-Century Black Citizenship and the Anti-Chinese Movement -- 2. “When and Where I Enter . . .”. Orientalism in Anna Julia Cooper’s Narratives of Modern Black Womanhood -- 3. Blackness, Manhood, and the Aftermath of Internment in John Okada’s No-No Boy (1957) -- 4. Becoming Korean American. Blackface and Gendered Racialization in Ronyoung Kim’s Clay Walls (1987) -- Introduction -- 5. Black Surplus in the Pacific Century. Ownership and Dispossession in the Hood Film -- 6. Asian Americans in the Age of Neoliberalism. Human Capital and Bad Choices in a.k.a. Don Bonus (1995) and Better Luck Tomorrow (2002) -- Afterword -- Notes -- Selected Bibliography -- Index -- About the Author |
| Record Nr. | UNINA-9910852986203321 |
|
Jun Helen Heran
|
||
| New York, NY : , : New York University Press, , [2011] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
We dissent [[electronic resource] ] : talking back to the Rehnquist court : eight cases that subverted civil liberties and civil rights / / edited by Michael Avery
| We dissent [[electronic resource] ] : talking back to the Rehnquist court : eight cases that subverted civil liberties and civil rights / / edited by Michael Avery |
| Pubbl/distr/stampa | New York, : New York University Press, c2009 |
| Descrizione fisica | 1 online resource (246 p.) |
| Disciplina | 342.7308/5 |
| Altri autori (Persone) | AveryMichael <1944-> |
| Soggetto topico | Civil rights - United States |
| Soggetto non controllato |
Court
Courts Rehnquist Supreme adequately cases civil eight failure heard liberties protect reexamination rights suggesting under |
| ISBN |
0-8147-0778-5
0-8147-0737-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Alden v. Maine : sovereign immunity -- a vestige of monarchy inconsistent with democratic values / Erwin Chemerinsky -- Arkansas Educational Television Commission v. Forbes : betraying freedom of political expression and undermining democracy / Jamin Raskin -- Cuyahoga Falls v. Buckeye : the Supreme Court's "intent doctrine" - undermining viable discrimination claims and remedies for people of color / Eva Paterson and Susan Kiyomi Serrano -- United States v. Whren : The Fourth Amendment problem with pretextual traffic stops / Tracey Maclin -- County Of Sacramento v. Lewis : protecting life and liberty under the Constitution - reckless indifference to life does not shock the conscience of the Supreme Court / Michael Avery -- Chavez v. Martinez : the court fails to hold that interrogation by means of torture is unconstitutional / Marjorie Cohn -- Saucier v. Katz : qualified immunity as a doctrine of dilution of constitutional rights / David Rudovsky -- Strickland v. Washington : gutting Gideon and providing cover for incompetent counsel / Abbe Smith. |
| Record Nr. | UNINA-9910780770903321 |
| New York, : New York University Press, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
We dissent [[electronic resource] ] : talking back to the Rehnquist court : eight cases that subverted civil liberties and civil rights / / edited by Michael Avery
| We dissent [[electronic resource] ] : talking back to the Rehnquist court : eight cases that subverted civil liberties and civil rights / / edited by Michael Avery |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | New York, : New York University Press, c2009 |
| Descrizione fisica | 1 online resource (246 p.) |
| Disciplina | 342.7308/5 |
| Altri autori (Persone) | AveryMichael <1944-> |
| Soggetto topico | Civil rights - United States |
| Soggetto non controllato |
Court
Courts Rehnquist Supreme adequately cases civil eight failure heard liberties protect reexamination rights suggesting under |
| ISBN |
0-8147-0778-5
0-8147-0737-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Alden v. Maine : sovereign immunity -- a vestige of monarchy inconsistent with democratic values / Erwin Chemerinsky -- Arkansas Educational Television Commission v. Forbes : betraying freedom of political expression and undermining democracy / Jamin Raskin -- Cuyahoga Falls v. Buckeye : the Supreme Court's "intent doctrine" - undermining viable discrimination claims and remedies for people of color / Eva Paterson and Susan Kiyomi Serrano -- United States v. Whren : The Fourth Amendment problem with pretextual traffic stops / Tracey Maclin -- County Of Sacramento v. Lewis : protecting life and liberty under the Constitution - reckless indifference to life does not shock the conscience of the Supreme Court / Michael Avery -- Chavez v. Martinez : the court fails to hold that interrogation by means of torture is unconstitutional / Marjorie Cohn -- Saucier v. Katz : qualified immunity as a doctrine of dilution of constitutional rights / David Rudovsky -- Strickland v. Washington : gutting Gideon and providing cover for incompetent counsel / Abbe Smith. |
| Record Nr. | UNINA-9910820234303321 |
| New York, : New York University Press, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
White by law [[electronic resource] ] : the legal construction of race / / Ian Haney López
| White by law [[electronic resource] ] : the legal construction of race / / Ian Haney López |
| Autore | Haney-López Ian |
| Edizione | [Rev. and updated, 10th anniversary ed.] |
| Pubbl/distr/stampa | New York, : New York University Press, c2006 |
| Descrizione fisica | 1 online resource (320 p.) |
| Disciplina | 342.7308/73 |
| Collana | Critical America |
| Soggetto topico |
Race discrimination - Law and legislation - United States
White people - Legal status, laws, etc - United States |
| Soggetto non controllato |
Haney
Lpez argues colorblind construction current dominance guise ideology inequality legal perpetuates race racial revisits spawned that troubling under white |
| ISBN |
0-8147-5341-8
0-8147-3727-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Cover Page""; ""Title Page""; ""Copyright Page""; ""Dedication""; ""Contents""; ""Preface""; ""Acknowledgments""; ""A Note on Whiteness""; ""1 White Lines""; ""2 Racial Restrictions in the Law of Citizenship""; ""3 The Prerequisite Cases""; ""4 Ozawa and Thind""; ""5 The Legal Construction of Race""; ""6 White Race-Consciousness""; ""7 The Value to Whites of Whiteness""; ""8 Colorblind White Dominance""; ""Appendix A""; ""Appendix B""; ""Notes""; ""Bibliography""; ""Table of Legal Authorities""; ""Index""; ""About the Author"" |
| Record Nr. | UNINA-9910782060003321 |
|
Haney-López Ian
|
||
| New York, : New York University Press, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
White by law [[electronic resource] ] : the legal construction of race / / Ian Haney López
| White by law [[electronic resource] ] : the legal construction of race / / Ian Haney López |
| Autore | Haney-López Ian |
| Edizione | [Rev. and updated, 10th anniversary ed.] |
| Pubbl/distr/stampa | New York, : New York University Press, c2006 |
| Descrizione fisica | 1 online resource (320 p.) |
| Disciplina | 342.7308/73 |
| Collana | Critical America |
| Soggetto topico |
Race discrimination - Law and legislation - United States
White people - Legal status, laws, etc - United States |
| Soggetto non controllato |
Haney
Lpez argues colorblind construction current dominance guise ideology inequality legal perpetuates race racial revisits spawned that troubling under white |
| ISBN |
0-8147-5341-8
0-8147-3727-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Cover Page""; ""Title Page""; ""Copyright Page""; ""Dedication""; ""Contents""; ""Preface""; ""Acknowledgments""; ""A Note on Whiteness""; ""1 White Lines""; ""2 Racial Restrictions in the Law of Citizenship""; ""3 The Prerequisite Cases""; ""4 Ozawa and Thind""; ""5 The Legal Construction of Race""; ""6 White Race-Consciousness""; ""7 The Value to Whites of Whiteness""; ""8 Colorblind White Dominance""; ""Appendix A""; ""Appendix B""; ""Notes""; ""Bibliography""; ""Table of Legal Authorities""; ""Index""; ""About the Author"" |
| Record Nr. | UNINA-9910827573603321 |
|
Haney-López Ian
|
||
| New York, : New York University Press, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||