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goodwill, impairment, harmonization
Goodwill, Impairment, International Accounting
Presentation, Standard, XBRL, Transformation
Ontology, GAAP Codification, Hicks' Income
accounting information relevance, weighted average cost of capital, asset returns
TPS, Liability, Equity, Classification
Balance Sheet Classification
Investments, Agency Theory, Cash, Forecasting
Executive Compensation; Disclosure Obfuscation; Option Vega; Textual Analysis
Investment , Diminishing Returns, Firm Age, Life Cycle
Weighted Average Cost of Capital (WACC), footnotes, readability, oil and gas industry
going concern, readability, disclosure, financial distress, Altman’s Z
This is a Multinational Finance Journal paper. Multinational Finance Journal charges $10.99 .
File name: SSRN-id2631487.
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securitization; Eastern Europe; loans and financial Intermediaries
Intangible Assets, System Equations, Enterprise Value
growth options, capital expenditures, R&D, clean surplus, prospect theory
generally accepted accounting principles, knowledge management, ontology, XBRL
REITs, Risk Premiums, Interest Rates, Credit Risk, Multi-Factor Asset
Marginal tax rate, Managerial ownership, Debt
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