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Showing 1 to 20 of 39 for “"sFas"”.
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The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers
… Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through …
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Market valuation of the translation process under SFAS No. 52: Further evidence
… is geographically sensitive. Prior research on SFAS No. 8 and SFAS No. 52 has concentrated on the price and trading volume responses to the deliberations and issuance of these two accounting statements. Soo and Soo (1994) examine the long-term effect of the disclosure requirement under SFAS No. …
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Usefulness of goodwill impairment under SFAS No. 142 in reflecting the relative efficiency of firms
… This study examines goodwill impairment under SFAS No. 142 whether it improves financial reporting quality by better reflecting the underlying relative efficiency of a firm. A firm's relative efficiency is measured by using Data Envelopment Analysis (DEA). The analysis is undertaken on three …
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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns
… of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and …
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Write -Offs and Restructuring Charges: Evidence From SFAS No. 121 and EITF 94 -3 Mandatory Disclosures
The final part of the study presents evidence that the use of questionable restructuring charges is widespread. Further, restructuring accruals are correlated with operating income in the period in which they are paid out, which implies that these payouts may have been more appropriately classified …
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The Determinants of Tobin's Q Ratio and an Evaluation of Sfas 33 Data (Monopoly Power, Growth Potential, Valuation)
… of current cost (CC) data reported according to SFAS 33, and to examine the relationships of systematic risk to monopoly power and growth potential.
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Doppelt negative T-Lymphozyten, löslicher FAS Rezeptor und löslicher FAS Ligand bei Kindern mit häufigen Infektionen
… wurden die Plasmaspiegel der Plasmaproteine sFas und sFasL. Der prozentuale Anteil an DN-T-Zellen lag signifikant über dem der gesunden Kontrollen bei gleichzeitig erniedrigten CD8 positiven Zellen. Es wird angenommen, dass aktivierte T-Lymphozyten über die Zwischenstufe der DN-T-Lymphozyten …
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Real and accounting effects of mandatory derivatives disclosures
I examine whether SFAS 161 derivatives disclosures affect corporate risk management behavior. First, I find that the adoption of SFAS 161 has real effects on firms’ risk management strategy, resulting in lower overall derivatives use and speculation with derivatives. Second, I find that SFAS 161 …
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Income statement effects of derivative fair value accounting: evidence from bank holding companies
SFAS 133 requires most types 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 …
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An empirical investigation into differences between companies that elected an early compliance with SFAS 52 and companies not electing an early compliance
… of Financial Accounting Standard No. 52 (SFAS 52), promulgated in December of 1981, was issued in response to harsh criticisms of its predecessor, Statement of Financial Accounting Standard No. 8 (SFAS 8). Large foreign currency translation gains and losses, resulting from the use of the …
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The impact of accounting for research and development on innovation
… of Statement of Financial Accounting Standard (SFAS) 86, Accounting for the Cost of Computer Software to be Sold, Leased, or Otherwise Marketed. I find that relative to expensers, capitalizers increase their R&D expenditure post-SFAS 86. In addition, I find that the quality of innovation …
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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
… 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 its proposal to …
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Sparsely faceted arrays : a mechanism supporting parallel allocation, communication, and garbage collection
… thesis, I introduce sparsely faceted arrays (SFAs), a new low-level mechanism for naming regions of memory, or facets, on different processors in a distributed, shared memory parallel processing system. Sparsely faceted arrays address the disconnect between the global distributed arrays …
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REGULATION OF Fas-MEDIATED APOPTOSIS BY THE Fas ANTI-SENSE NON-CODING RNA "Saf"
… through the production of a soluble Fas isoform (sFas), created by exclusion of transmembrane spanning sequences encoded within exon 6 (FasΔ6) that can bind FasL and block apoptosis. Long noncoding RNAs (lncRNAs) are >200-nucleotide sequences that are important regulators of cellular programs. …
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Fatty Acid Regulation of NLRP3 Inflammasome Activity
… death called pyroptosis. Saturated fatty acids (SFAs) are known to activate the NLRP3 inflammasome but the intracellular pathways by which this activation occurs are incompletely described. I hypothesized that SFAs activate the NLRP3 inflammasome through different intracellular pathways than …
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First Order Assessment of Heat Transfer due to the Loss of Inventory in a Spent Fuel Pool
… processes involved when spent fuel assemblies (SFAs) become uncovered in air. The complete loss of cooling in a SFP is a complex 3-D problem, hence several simplifications were necessary in this research to narrow the scope. Further, due to the complexity of this topic, the results obtained …
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Financial reporting quality and uncertainty about credit risk among the ratings agencies
… private information. Finally, I examine whether SFAS 142, which ended goodwill amortization and requires managerial estimates to determine potential impairments of goodwill, affected uncertainty about credit risk. I find increased uncertainty between agencies about the goodwill account for firms …
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Evaluasi penerapan PSAK no. 105 terhadap akuntansi pembiayaan mudharabah pada Kanindo Syari’ah Malang
… the application of Shariah in doing Kanindo with SFAS No. Malang . 105 on accounting of financing . The data used in this study is descriptive approaches comparative method is a way to see the 2009-2012 financial statements and conduct interviews. This study evaluated the recognition, measurement, …
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Corporate bond repurchases and earnings management
… is more pronounced after the introduction of SFAS 145 which moved gains/losses from the extinguishment of debt from extraordinary items to operating income. In addition, the result is weaker after SFAS 159 which allowed firms to report liabilities at fair value, thus causing smaller gains to …
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An Examination of the Usefulness of Segment Information for Assessing the Operating Risk of the Firm
… by Statement of Financial Accounting Standards (SFAS) No.14, in assessing the operating risk of the firm. Specifically this research empirically evaluates whether a segment operating risk measure (ORM), utilizing current segment accounting disclosures, is a better measure of operating risk than a …
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