Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 12 of 12 for “"Fair value accounting"”.
-
Fair value accounting
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is …
-
Tax Incentives and Fair Value Accounting for Intangible Assets
… tax incentives influence the publicly reported fair values of acquired intangible assets. Post-acquisition accounting requires that the purchase price be allocated among the net assets of the acquired business based on their fair values with any remainder reported as goodwill. The tax planning …
-
Fair value accounting in South African banks : financial stability implications
… of three main papers that examine the use of fair value accounting in banks and how it can influence behaviour with systemic effects; this helps in understanding the role of fair value accounting in the global financial crisis. The examination consisted of two parts. The first part was the …
-
Income statement effects of derivative fair value accounting: evidence from bank holding companies
… of hedge ineffectiveness to be measured on a fair value basis and reported in earnings. This earnings recognition requirement was the focal point of controversy surrounding the adoption of SFAS 133. The debate also reflects the more general controversy over whether to recognize …
-
The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over …
-
A valós érték számvitel szerepe és alkalmazása a magyar szabályozási környezetben = The role and application of fair value accounting in the Hungarian regulatory framework
A számvitelelmélet és a számvitelszabályozás egyik központi problémája a számviteli értékelés, a számvitel mint a gazdasági jelenségek leképezésének értékhozzárendelési vetülete. A számviteli szabályozás klasszikusan a bekerülési értékek (múltbeli árak) alkalmazására épül, azonban nem új keletű …
-
Fair Value Pension Accounting, Corporate Risk and Investment
… to a number of existing literatures in Accounting and Finance. First the thesis contributes to the accounting literature by analysing the adoption of fair value pension accounting. Second, I contribute to the extant bterature on market efficiency and firm risk by analysing whether …
-
Institutional Determinants of Fair Value Disclosure: Evidence from Bangladeshi-Listed Companies
Despite being a perpetual issue in accounting, fair-value-related disclosure in the financial statements has hardly been examined in academic research, especially in a developing country context. The International Accounting Standards Board’s perceived preference for fair value has been contested …
-
Do fair adjustments influence dividend policy for South African firms?
… the potential procyclical effects of fair value accounting (FVA). If FVA adjustments result in increased accounting profits with the recognition of transitory gains through a firm's profit and loss (P&L), and if management incorrectly assesses the persistence of the unrealised gains, …
-
The impact of fair value disclosure on bond risk premium and debt capital structure
The shift towards a fair-value-oriented balance sheet receives divided opinions. The debate centers on whether fair value reporting is more relevant for financial statement users compared to historical cost. The first chapter of my dissertation investigates the relevance of fair value estimates in …
-
IS A PENSION FUND'S MIX OF FAIR VALUE INVESTMENTS, AUDIT TYPE, AND AUDIT QUALITY ASSOCIATED WITH THE FIRM'S CREDIT RATING?
… because underlying investments in opaquely valued (or marked-to-model) securities contain larger estimation error and uncertainty. Such valuation problems may concern credit reporting agencies because the sponsoring firm’s pension plan liability is uncertain. This problem is exacerbated …
-
The application of IAS 39 reclassifications by global systemically important banks (G-SIBs) since 2008/2009
The International Accounting Standard Board (IASB) introduced an amendment to the International Accounting Standard 39 – Financial Instruments: Recognition and Measurement (IAS 39) and to International Financial Reporting Standard 7 – Financial Instruments: Disclosures (IFRS 7) on 13 October 2008. …