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Beyond the market [[electronic resource] ] : designing nonmarket accounts for the United States / / Katharine G. Abraham and Christopher Mackie, editors
| Beyond the market [[electronic resource] ] : designing nonmarket accounts for the United States / / Katharine G. Abraham and Christopher Mackie, editors |
| Pubbl/distr/stampa | Washington, DC, : National Academies Press, 2005 |
| Descrizione fisica | 1 online resource (224 p.) |
| Disciplina | 339.373 |
| Altri autori (Persone) |
AbrahamKatharine G
MackieChristopher D |
| Soggetto topico |
Accounting - United States
Social accounting - United States National income - Accounting |
| ISBN |
0-309-16540-7
1-280-17377-7 9786610173778 0-309-54592-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910783336803321 |
| Washington, DC, : National Academies Press, 2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Beyond the market [[electronic resource] ] : designing nonmarket accounts for the United States / / Katharine G. Abraham and Christopher Mackie, editors
| Beyond the market [[electronic resource] ] : designing nonmarket accounts for the United States / / Katharine G. Abraham and Christopher Mackie, editors |
| Pubbl/distr/stampa | Washington, DC, : National Academies Press, 2005 |
| Descrizione fisica | 1 online resource (224 p.) |
| Disciplina | 339.373 |
| Altri autori (Persone) |
AbrahamKatharine G
MackieChristopher D |
| Soggetto topico |
Accounting - United States
Social accounting - United States National income - Accounting |
| ISBN |
0-309-16540-7
1-280-17377-7 9786610173778 0-309-54592-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910820280303321 |
| Washington, DC, : National Academies Press, 2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The CPA letter
| The CPA letter |
| Pubbl/distr/stampa | [New York], : [American Institute of Certified Public Accountants] |
| Descrizione fisica | volumes ; 28 cm |
| Disciplina | 657/.61 |
| Soggetto topico |
Accounting
Accounting - United States |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Certified Public Accountants letter |
| Record Nr. | UNINA-9910273375303321 |
| [New York], : [American Institute of Certified Public Accountants] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The CPA letter
| The CPA letter |
| Pubbl/distr/stampa | [New York], : [American Institute of Certified Public Accountants] |
| Descrizione fisica | 1 online resource |
| Disciplina | 657/.61 |
| Soggetto topico |
Accounting
Accounting - United States |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Certified Public Accountants letter |
| Record Nr. | UNISA-996211356703316 |
| [New York], : [American Institute of Certified Public Accountants] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
The CPA letter
| The CPA letter |
| Pubbl/distr/stampa | [New York], : [American Institute of Certified Public Accountants] |
| Descrizione fisica | 1 online resource |
| Disciplina | 657/.61 |
| Soggetto topico |
Accounting
Accounting - United States |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Certified Public Accountants letter |
| Record Nr. | UNINA-9910672337903321 |
| [New York], : [American Institute of Certified Public Accountants] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Form 3115, application for change in accounting method [[electronic resource]]
| Form 3115, application for change in accounting method [[electronic resource]] |
| Pubbl/distr/stampa | Washington, D.C., : Dept. of the Treasury, Internal Revenue Service |
| Descrizione fisica | volumes : digital, PDF file |
| Soggetto topico |
Tax accounting - United States
Accounting - United States Income tax - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Application for change in accounting method |
| Record Nr. | UNINA-9910695271403321 |
| Washington, D.C., : Dept. of the Treasury, Internal Revenue Service | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
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
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| Bern, : Peter Lang International Academic Publishing Group, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Inside public accounting
| Inside public accounting |
| Pubbl/distr/stampa | Atlanta, Ga., : Hudson Sawyer Professional Services Marketing, c2004- |
| Descrizione fisica | 1 online resource |
| Disciplina | 657 |
| Soggetto topico |
Accounting - United States
Accounting firms - United States Accounting Accounting firms |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1552-7239 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996336464703316 |
| Atlanta, Ga., : Hudson Sawyer Professional Services Marketing, c2004- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Instructions for Form 3115, application for change in accounting method [[electronic resource]]
| Instructions for Form 3115, application for change in accounting method [[electronic resource]] |
| Pubbl/distr/stampa | Washington, D.C., : Dept. of the Treasury, Internal Revenue Service |
| Descrizione fisica | volumes : digital, PDF file |
| Soggetto topico |
Tax accounting - United States
Accounting - United States Income tax - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Application for change in accounting method |
| Record Nr. | UNINA-9910692424603321 |
| Washington, D.C., : Dept. of the Treasury, Internal Revenue Service | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Journal of accountancy online
| Journal of accountancy online |
| Pubbl/distr/stampa | [New York], : American Institute of Certified Public Accountants |
| Disciplina | 657 |
| Soggetto topico |
Accounting - United States
Accounting ACCOUNTING AUDITING GOVERNMENT ACCOUNTING |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1945-0729 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Journal of accountancy
JofA |
| Record Nr. | UNINA-9910134061603321 |
| [New York], : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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