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Статті в журналах з теми "Write-offs"
Dent, Dave. "Write-Offs Campaign." Probation Journal 35, no. 3 (September 1988): 119–20. http://dx.doi.org/10.1177/026455058803500319.
Повний текст джерелаWilson, G. Peter. "Discussion Write-Offs: Manipulation or Impairment?" Journal of Accounting Research 34 (1996): 171. http://dx.doi.org/10.2307/2491432.
Повний текст джерелаHirschey, Mark, and Vernon J. Richardson. "Investor Underreaction to Goodwill Write-Offs." Financial Analysts Journal 59, no. 6 (November 2003): 75–84. http://dx.doi.org/10.2469/faj.v59.n6.2577.
Повний текст джерелаIsenberg, Steven F. "Unpaid Balances, Write-Offs, and Refunds." Ear, Nose & Throat Journal 86, no. 8 (August 2007): 466. http://dx.doi.org/10.1177/014556130708600811.
Повний текст джерелаDennis‐Escoffier, Shirley. "Stimulus act accelerates depreciation write‐offs." Journal of Corporate Accounting & Finance 19, no. 5 (July 2008): 99–104. http://dx.doi.org/10.1002/jcaf.20424.
Повний текст джерелаGreco, Giulio, Silvia Ferramosca, and Marco Allegrini. "The Influence of Family Ownership on Long-Lived Asset Write-Offs." Family Business Review 28, no. 4 (June 15, 2015): 355–71. http://dx.doi.org/10.1177/0894486515590017.
Повний текст джерелаRiedl, Edward J. "An Examination of Long-Lived Asset Impairments." Accounting Review 79, no. 3 (July 1, 2004): 823–52. http://dx.doi.org/10.2308/accr.2004.79.3.823.
Повний текст джерелаPiosik, Andrzej. "The links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting entities in Poland." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (July 4, 2016): 129–42. http://dx.doi.org/10.5604/16414381.1207441.
Повний текст джерелаCrawford, Mark. "Committee Hits DOE on Project Write-offs." Science 229, no. 4712 (August 2, 1985): 451. http://dx.doi.org/10.1126/science.229.4712.451.b.
Повний текст джерелаCrawford, Mark. "Committee Hits DOE on Project Write-offs." Science 229, no. 4712 (August 2, 1985): 451. http://dx.doi.org/10.1126/science.229.4712.451-b.
Повний текст джерелаДисертації з теми "Write-offs"
Jarva, H. (Henry). "Essays on accounting conservatism and goodwill write-offs." Doctoral thesis, University of Oulu, 2010. http://urn.fi/urn:isbn:9789514262593.
Повний текст джерелаSiggelkow, 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.
Повний текст джерелаSellhorn, 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.
Повний текст джерелаChoi, 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.
Повний текст джерелаChoi, 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.
Повний текст джерелаSiggelkow, 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.
Повний текст джерелаAl, 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.
Повний текст джерелаKonečný, Jan. "Optimalizace modelu řízení zásob v Rhiag Group." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207117.
Повний текст джерелаAlshabani, 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/.
Повний текст джерелаClaeson, 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.
Повний текст джерелаBackground Since IFRS was introduced in 2005, goodwill should no longer be amortized but instead be tested for impairment at least once a year. The impairment test has been criticized by most researchers and blamed to be a topic for earnings management (EM). Because goodwill is measured at fair value, certain problems follow. Especially during recession, when it is hard to predict how long the economic downturn is expected. The banking industry are particularly sensitive to changes in the business cycle. Therefore, should these changes should be reflected in their goodwill. Purpose This study has two main purposes, partly to identify impairments of goodwill in major Nordic banks and partly to test the statistical relationship between these and different economics conditions, Big Bath Accounting and Income Smoothing. The aim of the study is to supplement the existing research regarding earnings management and impairment of goodwill. This by taking different economic conditions in account and including Nordic major banks. Method Previous studies in the research area has excluded the banking industry, for this reason, banks were selected for our study. To answer the study's purpose and issue, a quantitative method fell most suitably. To be able to perform statistical models and tests to obtain a result, data was collected from each bank annual reports during 2006–2017. Results and conclusion The result of the study shows that neither the economic conditions, Big Bath Accounting or Income Smoothing has a significant impact on the impairment of goodwill in banks Nordic Large Cap. The study could not demonstrate the presence of any of these two strategies for earnings management, which contradicts previous research. Regarding the impact of economic conditions of goodwill impairment, there is a negative correlation where write-downs tend to be greater during a recession. Thus, no pattern for when write-downs of goodwill have been made.
Книги з теми "Write-offs"
Hariyani, Iswi. Restrukturisasi dan penghapusan kredit macet. Edited by Toruan Rayendra L. Jakarta: Elex Media Komputindo, 2010.
Знайти повний текст джерелаHariyani, Iswi. Restrukturisasi dan penghapusan kredit macet. Edited by Toruan Rayendra L. Jakarta: Elex Media Komputindo, 2010.
Знайти повний текст джерелаMichael, Schiff, Sondhi Ashwinpaul C, and National Association of Accountants, eds. Impairments and writeoffs of long-lived assets. Montvale, N.J: National Association of Accountants, 1989.
Знайти повний текст джерелаMcKillop, Donal G. Bad debt provision and write-offs: The experience of UK building societies, 1989-1991. Bangor (Wales): Institute of European Finance, University of Wales, Bangor, 1996.
Знайти повний текст джерелаGoodwill impairment: An empirical investigation of write-offs under SFAS 142. Frankfurt am Main: Peter Lang, 2004.
Знайти повний текст джерелаSellhorn, Thorsten. Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142. Bern: Peter Lang International Academic Publishers, 2018.
Знайти повний текст джерелаTrinz, Robert. Travel and entertainment deductions and business car writeoffs. Paramus, N.J: Prentice Hall Information Services, 1989.
Знайти повний текст джерелаSmart tax write-offs: Hundreds of tax deduction ideas for home-based businesses, independent contractors, all entrepreneurs. Windsor, Calif: Rayve Productions, 1996.
Знайти повний текст джерелаRay, Norm. Smart tax write-offs: Hundreds of tax deduction ideas for home-based businesses, independent contractors, all entrepreneurs. 3rd ed. Windsor, Calif: Rayve Productions, 2000.
Знайти повний текст джерелаRay, Norm. Smart tax write-offs: Hundreds of tax deduction ideas for home-based businesses, independent contractors, all entrepreneurs. 5th ed. Windsor, Calif: Rayve Productions, 2008.
Знайти повний текст джерелаЧастини книг з теми "Write-offs"
Fujiyama, Keishi. "The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan." In International Perspectives on Accounting and Corporate Behavior, 161–86. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_8.
Повний текст джерелаTingvall, Claes. "Vision Zero: How It All Started." In The Vision Zero Handbook, 245–66. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-76505-7_8.
Повний текст джерелаTingvall, Claes. "Vision Zero: How It All Started." In The Vision Zero Handbook, 1–22. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-23176-7_8-1.
Повний текст джерела"Capital Write-Offs." In Foundations of Taxation Law 2022, 414–31. 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.016.
Повний текст джерелаWhiteside, Heather, Stephen McBride, and Bryan M. Evans. "Spending in an Austere Era." In Varieties of Austerity, 29–54. Policy Press, 2021. http://dx.doi.org/10.1332/policypress/9781529212242.003.0002.
Повний текст джерелаТези доповідей конференцій з теми "Write-offs"
Sapkauskiene, Alfreda. "RESEARCH OF MANAGEMENT DECISIONS INFLUENCE ON GOODWILL WRITE-OFFS." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.055.
Повний текст джерелаJia, Qingwei, Guoxiao Guo, and Jie Yu. "Position-Error-Based Shock Protection in HDDs." In ASME 2013 Conference on Information Storage and Processing Systems. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/isps2013-2911.
Повний текст джерелаNascimento, Bruno S., Denis Maia, and Lucas Almada. "Applying Machine Learning to Improve Collection and to Reduce Write-Offs in Utilities." In 2021 International Conference on Artificial Intelligence and Blockchain Technology (AIBT). IEEE, 2021. http://dx.doi.org/10.1109/aibt53261.2021.00017.
Повний текст джерелаKnigge, Bernhard, Andreas Moser, Jia-Yang Juang, and Peter Baumgart. "Nonlinear Thermal Protrusion and Slider Disk Contact Forces." In ASME/STLE 2007 International Joint Tribology Conference. ASMEDC, 2007. http://dx.doi.org/10.1115/ijtc2007-44499.
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