Analytical and empirical analyses on fixed asset write-offs

Analytical and empirical analyses on fixed asset write-offs

The objective of the International Financial Reporting Standards (IFRS) is to provide useful information to the users of financial statements to assist in making economic decisions. To be useful, information has to be relevant and reliable, but the reliability of information suffers when the guideli...

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Bibliographic Details
Main Author: Siggelkow, Lena
Other Authors: HHL Leipzig Graduate School of Management,
Format: Doctoral Thesis
Language:English
Published: Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden 2013
Subjects:
IAS 36
Wertminderung
Bilanzpolitik
Ergebnisglättung
Kaptialkosten vor Steuern
CAPM
Realoption zur Verzögerung
impairment
write-off
earnings management
pre-tax discount rate
CPM
real option to delay
ddc:330
rvk:QP 823
Online Access:http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920
http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920
http://www.qucosa.de/fileadmin/data/qucosa/documents/11692/Dissertation_Lena_Siggelkow.pdf

Internet

http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920
http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920
http://www.qucosa.de/fileadmin/data/qucosa/documents/11692/Dissertation_Lena_Siggelkow.pdf

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