Matches in SemOpenAlex for { <https://semopenalex.org/work/W2101475108> ?p ?o ?g. }
Showing items 1 to 90 of
90
with 100 items per page.
- W2101475108 endingPage "296" @default.
- W2101475108 startingPage "289" @default.
- W2101475108 abstract "Beatty and Weber examine an accounting choice that managers made upon adoption of Statement of Financial Accounting Standards 142: whether to record a goodwill asset impairment as a cumulative effect of an accounting change at the time of adoption or delay the recognition of such an impairment to the future (perhaps indefinitely) when they would be recorded as expenses in earnings from continuing operations. The authors consider several factors that might influence management's reporting of transition effects, including contracting, equity market incentives, and regulatory forces. Participants at the 2005 Journal of Accounting Research Conference questioned whether such a complex accounting decision can be captured with simple linear models and noisy proxy variables, while also speculating upon whether the results would generalize to other settings. In this discussion, I summarize Beatty and Weber's research, highlight its contribution to the accounting literature, and provide a record of the main issues raised by the conference participants." @default.
- W2101475108 created "2016-06-24" @default.
- W2101475108 creator A5015415062 @default.
- W2101475108 date "2006-02-22" @default.
- W2101475108 modified "2023-09-25" @default.
- W2101475108 title "Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments" @default.
- W2101475108 cites W1506294255 @default.
- W2101475108 cites W2027806049 @default.
- W2101475108 cites W2065601052 @default.
- W2101475108 cites W2735882618 @default.
- W2101475108 cites W3123062155 @default.
- W2101475108 cites W3123435704 @default.
- W2101475108 cites W3125693224 @default.
- W2101475108 doi "https://doi.org/10.1111/j.1475-679x.2006.00201.x" @default.
- W2101475108 hasPublicationYear "2006" @default.
- W2101475108 type Work @default.
- W2101475108 sameAs 2101475108 @default.
- W2101475108 citedByCount "25" @default.
- W2101475108 countsByYear W21014751082012 @default.
- W2101475108 countsByYear W21014751082013 @default.
- W2101475108 countsByYear W21014751082014 @default.
- W2101475108 countsByYear W21014751082015 @default.
- W2101475108 countsByYear W21014751082017 @default.
- W2101475108 countsByYear W21014751082020 @default.
- W2101475108 countsByYear W21014751082022 @default.
- W2101475108 crossrefType "journal-article" @default.
- W2101475108 hasAuthorship W2101475108A5015415062 @default.
- W2101475108 hasConcept C119857082 @default.
- W2101475108 hasConcept C121955636 @default.
- W2101475108 hasConcept C144133560 @default.
- W2101475108 hasConcept C162118730 @default.
- W2101475108 hasConcept C162324750 @default.
- W2101475108 hasConcept C163867264 @default.
- W2101475108 hasConcept C169824061 @default.
- W2101475108 hasConcept C17744445 @default.
- W2101475108 hasConcept C199521495 @default.
- W2101475108 hasConcept C199539241 @default.
- W2101475108 hasConcept C199728807 @default.
- W2101475108 hasConcept C202552767 @default.
- W2101475108 hasConcept C2777632292 @default.
- W2101475108 hasConcept C2778860618 @default.
- W2101475108 hasConcept C2780148112 @default.
- W2101475108 hasConcept C2781009383 @default.
- W2101475108 hasConcept C2781027943 @default.
- W2101475108 hasConcept C2781426361 @default.
- W2101475108 hasConcept C41008148 @default.
- W2101475108 hasConcept C544937707 @default.
- W2101475108 hasConcept C63149375 @default.
- W2101475108 hasConceptScore W2101475108C119857082 @default.
- W2101475108 hasConceptScore W2101475108C121955636 @default.
- W2101475108 hasConceptScore W2101475108C144133560 @default.
- W2101475108 hasConceptScore W2101475108C162118730 @default.
- W2101475108 hasConceptScore W2101475108C162324750 @default.
- W2101475108 hasConceptScore W2101475108C163867264 @default.
- W2101475108 hasConceptScore W2101475108C169824061 @default.
- W2101475108 hasConceptScore W2101475108C17744445 @default.
- W2101475108 hasConceptScore W2101475108C199521495 @default.
- W2101475108 hasConceptScore W2101475108C199539241 @default.
- W2101475108 hasConceptScore W2101475108C199728807 @default.
- W2101475108 hasConceptScore W2101475108C202552767 @default.
- W2101475108 hasConceptScore W2101475108C2777632292 @default.
- W2101475108 hasConceptScore W2101475108C2778860618 @default.
- W2101475108 hasConceptScore W2101475108C2780148112 @default.
- W2101475108 hasConceptScore W2101475108C2781009383 @default.
- W2101475108 hasConceptScore W2101475108C2781027943 @default.
- W2101475108 hasConceptScore W2101475108C2781426361 @default.
- W2101475108 hasConceptScore W2101475108C41008148 @default.
- W2101475108 hasConceptScore W2101475108C544937707 @default.
- W2101475108 hasConceptScore W2101475108C63149375 @default.
- W2101475108 hasIssue "2" @default.
- W2101475108 hasLocation W21014751081 @default.
- W2101475108 hasOpenAccess W2101475108 @default.
- W2101475108 hasPrimaryLocation W21014751081 @default.
- W2101475108 hasRelatedWork W1515934431 @default.
- W2101475108 hasRelatedWork W2083570719 @default.
- W2101475108 hasRelatedWork W2101475108 @default.
- W2101475108 hasRelatedWork W2119633533 @default.
- W2101475108 hasRelatedWork W2182158680 @default.
- W2101475108 hasRelatedWork W2961382893 @default.
- W2101475108 hasRelatedWork W3003330435 @default.
- W2101475108 hasRelatedWork W3022504043 @default.
- W2101475108 hasRelatedWork W3121704888 @default.
- W2101475108 hasRelatedWork W3123939399 @default.
- W2101475108 hasVolume "44" @default.
- W2101475108 isParatext "false" @default.
- W2101475108 isRetracted "false" @default.
- W2101475108 magId "2101475108" @default.
- W2101475108 workType "article" @default.