Gotowe bibliografie tematyczne / Write-offs / Rozprawy doktorskie
Kliknij ten link, aby zobaczyć inne rodzaje publikacji na ten temat: Write-offs.

Rozprawy doktorskie na temat „Write-offs”

Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 20 lutego 2023

Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych

Wybierz rodzaj źródła:

Sprawdź 19 najlepszych rozpraw doktorskich naukowych na temat „Write-offs”.

Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.

Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.

Przeglądaj rozprawy doktorskie z różnych dziedzin i twórz odpowiednie bibliografie.

1

Jarva, H. (Henry). "Essays on accounting conservatism and goodwill write-offs." Doctoral thesis, University of Oulu, 2010. http://urn.fi/urn:isbn:9789514262593.

Pełny tekst źródła
Streszczenie:
Abstract One of the major features of financial reporting is conservatism. Accounting conservatism is traditionally defined by the adage “anticipate no profit, but anticipate all losses.” Accounting conservatism is manifested in two general but distinct ways. First, conservatism can be unconditional, meaning that the book value of net assets is understated due to predetermined accounting practices (e.g. immediate expensing of research and development expenditures as incurred). Second, conservatism can be conditional, meaning that the book value of assets is written down under sufficiently adve
Style APA, Harvard, Vancouver, ISO itp.
2

Siggelkow, Lena. "Analytical and empirical analyses on fixed asset write-offs." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920.

Pełny tekst źródła
Streszczenie:
The objective of the International Financial Reporting Standards (IFRS) is to provide useful information to the users of financial statements to assist in making economic decisions. To be useful, information has to be relevant and reliable, but the reliability of information suffers when the guidelines for the reporting of specific issues are not clear and managerial discretion arises. Write-offs are one of those accounting issues that are regularly related to earnings management. By now it is seen as common knowledge that write-offs, especially those on goodwill, do not reflect declines in as
Style APA, Harvard, Vancouver, ISO itp.
3

Sellhorn, Thorsten. "Goodwill impairment : an empirical investigation of write-offs under SFAS 142 /." Frankfurt am Main ; New York, NY : Peter Lang, 2004. http://www.loc.gov/catdir/toc/fy054/2005276482.html.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
4

Choi, Tae Hee. "A study of meeting or beating analysts’ forecasts of earnings and timeliness of write-offs." The Ohio State University, 2002. http://rave.ohiolink.edu/etdc/view?acc_num=osu1280257390.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
5

Choi, Tae Hee. "A study of meeting or beating analysts' forecasts of earning and timeliness of write-offs /." The Ohio State University, 2002. http://rave.ohiolink.edu/etdc/view?acc_num=osu148646124681539.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
6

Siggelkow, Lena [Verfasser], Henning [Akademischer Betreuer] Zülch, and Bernhard [Akademischer Betreuer] Schwetzler. "Analytical and empirical analyses on fixed asset write-offs / Lena Siggelkow. Gutachter: Henning Zülch ; Bernhard Schwetzler. Betreuer: Henning Zülch." Dresden : Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://d-nb.info/1056063343/34.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
7

Al, Fayyoumi Nedal Ahmed. "The market response to the recognition of bad debt : contagion effects and competitive effects in the banking sector following problem loan write-offs." Thesis, Bangor University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287028.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
8

Konečný, Jan. "Optimalizace modelu řízení zásob v Rhiag Group." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207117.

Pełny tekst źródła
Streszczenie:
The thesis deals with inventory management in Rhiag Group. It is particularly focused on enhancement of model which is used for relocation of goods within the group. Purpose of this model is to improve allocation efficiency measured by items write-off value. Initially, author describes making of database which enables quantifying benefits of relocation, followed by testing of optimal relocation algorithm settings and determinig maximal delivery values for each relocation flow. In conclusion, optimal parameters of the model are recommended and benefits for Rhiag Group are estimated.
Style APA, Harvard, Vancouver, ISO itp.
9

Alshabani, Waleed Mohammad. "An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3068/.

Pełny tekst źródła
Streszczenie:
Prior to Statement 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 dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to consider the need for a new standard to guide the recording of impairment of long-lived assets. This stu
Style APA, Harvard, Vancouver, ISO itp.
10

Claeson, Lisa, and Mikaela Mört. "Nedskrivning av goodwill i nordiska storbanker." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17345.

Pełny tekst źródła
Streszczenie:
Bakgrund Sedan IFRS infördes 2005 skall goodwill inte lägre skivas av utan istället testas för nedskrivning minst en gång per år. Nedskrivningsprövningen har sedan dess kritiserats av flertalet forskare och ansetts vara ett ämne för earnings management (EM). Eftersom goodwill skall värderas till verkligt värde följer viss problematik, särskilt under lågkonjunkturer då det är svårt att förutspå hur långvarig den ekonomiska nedgången förväntas bli. Cykliska branscher, såsom bankbranschen, är känsliga för förändringar i konjunkturen och således borde sådana förändringar avspeglas i bankernas goo
Style APA, Harvard, Vancouver, ISO itp.
11

Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles." Thesis, View thesis, 2002. http://handle.uws.edu.au:8081/1959.7/782.

Pełny tekst źródła
Streszczenie:
Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specific companies. Evidence suggests that the materiality of goodwill and identifiable intangible assets in corporate statements of financial position for a large number of compan
Style APA, Harvard, Vancouver, ISO itp.
12

Pernica, Martin. "Metody oceňování dlouhodobých hmotných aktiv v podniku." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-233723.

Pełny tekst źródła
Streszczenie:
This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference
Style APA, Harvard, Vancouver, ISO itp.
13

Chuang, Feng-Rong, and 莊豐榮. "Using the Multilevel Regression to Predict the Assets Write-Offs." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/08188561437946779998.

Pełny tekst źródła
Streszczenie:
碩士<br>朝陽科技大學<br>會計所<br>96<br>The present study is using linear multilevel regression to predict the assets write-offs in Taiwan companies. Most current researches emphasized with motivation, timing, and capital market reaction. But there is no one trying to predict the amount of the write-offs which can provide more financial information to the public and investors evaluation indicators. In the past researches, assets write-offs variables can be divided into financial information, industry categories and macroeconomic sets. As asset write-off data collected from different years and varied indu
Style APA, Harvard, Vancouver, ISO itp.
14

Chen, Yun-Ju, and 陳韻如. "The association between asset write-offs and discretionary accruals: Evidence from the U.S." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/60154067375515063079.

Pełny tekst źródła
Streszczenie:
碩士<br>淡江大學<br>會計學系碩士班<br>96<br>The Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets” in 2002. This study examines whether earnings management incentives affect the association between the amount of assets impairment loss and discretionary accruals. This paper also aims to explore whether corporate governance affect the association between asset write-offs and concurrent discretionary accruals. Empirical results document that this association are subject to earrings manageme
Style APA, Harvard, Vancouver, ISO itp.
15

Lu, Pei-Lin, and 呂沛霖. "Determinants of goodwill impairments and stock price behaviour around announcements of write-offs." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/20223684597610610327.

Pełny tekst źródła
Streszczenie:
碩士<br>淡江大學<br>會計學系碩士班<br>95<br>In June 2001, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards (SFAS) No. 142, “Goodwill and Other Intangible Assets.” The provisions of the pronouncement are effective for fiscal years beginning after December 15, 2001, with early adoption encouraged. Under SFAS No. 142, goodwill and intangible assets with indefinite useful lives are not amortized, but instead are tested for impairment at least annually. The first objective of the study is to examine the managers’ adoption timing choice is associated with various
Style APA, Harvard, Vancouver, ISO itp.
16

Wu, Meng-Fen, and 吳孟芬. "Determinants of long-lived asset impairments and stock price behaviour around announcements of write-offs." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/23015017388175599397.

Pełny tekst źródła
Streszczenie:
碩士<br>淡江大學<br>會計學系碩士班<br>94<br>Asset impairment is one of the important components in a firm''s financial statement. Because the amount of impairment is often huge, and it''s crucial to firms'' performance and earnings value measuring. This study discusses that the factors affect the recognition of impairment loss and the influence of impairment declaration on Taiwan''s stock market. A number of extant asset impairment studies always analyze their sample by dividing into two subsamples - experimental group and control group. However, this study examines all the firms listed at stock exchange
Style APA, Harvard, Vancouver, ISO itp.
17

Lanier, Danny. "The effect of earnings management constraints on financial reporting decisions an empirical examination of accounting write-offs /." 2003. http://purl.galileo.usg.edu/uga%5Fetd/lanier%5Fdanny%5F200308%5Fphd.

Pełny tekst źródła
Style APA, Harvard, Vancouver, ISO itp.
18

Yu-kun, Ho, and 何玉崑. "Research on Preventing Non-Performing Loans Effectively and Speeding Write-offs Methods of Agricultural Financial Institutes In Taiwan." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/86816272932777507778.

Pełny tekst źródła
Streszczenie:
碩士<br>國立屏東科技大學<br>農企業管理系所<br>95<br>Agricultural finance, which belongs to the scope of specific finance in nature, has established for the demand and development of agriculture, and provided the way to support or seek for funding. Since 1990’s, due to some external factors, financial liberalization and internationalization, and so on, the quality of assets of the agricultural financial institutes have gotten worse, and the ratio of non-performing loan (NPL) has increased continually. They have been in a predicament on the management performance, and have not developed agricultural financial fu
Style APA, Harvard, Vancouver, ISO itp.
19

Hsieh, Sheng-Feng, and 謝昇峯. "Are impairment indicators and write-offs of capitalized acquired in-process research and development associated in the U.S. biotech and pharmaceutical industry?" Thesis, 2014. http://ndltd.ncl.edu.tw/handle/50398298880238744074.

Pełny tekst źródła
Streszczenie:
碩士<br>國立臺灣大學<br>會計學研究所<br>102<br>The Financial Accounting Standards Board (FASB) released a revised version of Statement of Financial Accounting Standards No. 141 (SFAS No. 141(R)) in December 2007. Accounting treatments of acquired in-process research and development (IPR&;D) in a business combination change from expensing to capitalizing as an indefinite-life intangible asset, and need to perform annual impairment test subsequently. Combining the above changes with the thriving M&;A activities trend in U.S. biotech and pharmaceuti&;#172;cal industry, this research will focus on the industry,
Style APA, Harvard, Vancouver, ISO itp.
Możesz być także zainteresowany bibliografiami na temat „Write-offs” dla innych typów źródeł:
Artykuły w czasopismach Książki
Oferujemy zniżki na wszystkie plany premium dla autorów, których prace zostały uwzględnione w tematycznych zestawieniach literatury. Skontaktuj się z nami, aby uzyskać unikalny kod promocyjny!

Do bibliografii