Augsburg, 86135
Germany
University of Augsburg
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Goodwill, Impairment Only Approach, Performance Measurement, Value Based Management
Decision Usefulness, Qualitative Characteristics, Relevance, Standard Setting
Financial Statement Analysis, Goodwill, Impairment, Internal Control, Performance Measurement
Accruals, Cluster Analysis, Earnings Management, Research & Development, Value Relevance
Research & Development, Earnings Management, Intangibles, Value Relevance
goal congruent compensation schemes, accounting adjustments, performance mesurement, managerial incentive
Accruals, Cash Flows, Intangibles, Other Information, Research & Development, Value Relevance
Business Reporting, Disclosure, Valuation
Accounting Regulation, Earnings Management, Investment Decisions, Time Preferences
Capital structure, cost-of-capital, tax shield, valuation
Financial analysts, forecast accuracy, research & development capitalization, uncertainty, IFRS
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Incomplete Contracts, Managerial Performance Evaluation, Hold-Up Problem, Mechanism Design, Transfer Pricing
Business Reporting, Integrated Reporting, Value Reporting, Valuation, Disclosure, Accounting Choice, Value Relevance
Environmental performance measurement, operational and strategic indicators, stakeholder expectations, multidimensional construct, environmental impacts, forward-looking indicators
accounting based valuation, analysts’ earnings forecasts, Ohlson model, simultaneous equations
Cost of Capital, Disclosure, Information Asymmetry, Shareholder Value, Value Based Management
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cost of capital, disclosure, information asymmetry, shareholder value, value based management
Cost of Capital, Disclosure, Intangibles, Research and Development, Recognition
investor sentiment, target price optimism
Analysis, Business Reporting, Valuation
Accruals; capitalization; information environment; research and development
goodwill, identifiable intangible assets, IFRS adoption
discounted cash flow valuation, cash flow statement
Cost of Capital, Tax Shield, Valuation
Tax regulation, taxation, tax shield, discounted cash flow method
Cost of capital, personal taxes, dividend policy, valuation, discounted cash flow
Cost of capital, personal taxes, tax shield, valuation
Valuation, Cost-of-Capital, Tax Shield
Managerial compensation, self-interest, deferred bonus payments, bonus recovery
Analysts' Forecasts, Target Prices, Valuation Models
