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Keyword [SFAS]
Result: 21 - 40 | Page: 2 of 3
21. Biased earnings and non-reversing accruals: The impact of delayed recognition under pension accounting (SFAS No. 87)
22. Pension actuarial incentives for earnings management in financially distressed companies
23. The effects of SFAS 133 on the corporate use of derivatives, volatility, and earnings management
24. Economic consequences and financial statement effects of SFAS No. 133 in bank holding companies
25. The Determinants of Goodwill Impairment Write-offs under FASB ASC Topic 350 (formerly known as SFAS 142) in Family Firms vs. Non-Family Firms: Evidence from the S&P 500
26. Real and accounting effects of mandatory derivatives disclosures
27. An empirical investigation of Statement of Financial Accounting Standards No. 131: The effects on the prediction of future cash flows and financial analysts' cash flow forecast accuracy
28. An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations: The case of SFAS 131
29. Corporate hedging: Currency derivatives and interest rate derivatives use before and after SFAS 133
30. Goodwill write-downs, SFAS No. 121 and the adoption of SFAS No. 142
31. The impact of accounting for internally generated intangibles on information asymmetry
32. Discretionary behavior with respect to the adoption of SFAS 142 and the behavior of security prices
33. Accounting and financial reporting for development-stage enterprises: An empirical investigation of SFAS No. 7
34. An empirical analysis of the valuation allowance for deferred tax assets under SFAS No. 109, 'Accounting for Income Taxes'
35. An investigation of the effects of SFAS No. 121 on asset impairment reporting and stock returns
36. An analysis of the factors impacting the relevance of SFAS No. 107 fair value disclosures
37. The impact of SFAS 131 on financial analysts' information environment
38. The valuation implications and accounting choices of reinsurance accounting
39. Derivatives recognition and hedge-accounting treatment: An empirical study of the rules prescribed by SFAS 133 and some alternatives
40. Geographic segment disclosures under SFAS 131 and financial analysts' assessment of foreign investment risk
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