Search results for " asset"
showing 10 items of 187 documents
Practitioner views of goodwill accounting under US GAAP
2020
PurposeAccounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.Design/methodology/approachStatistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.FindingsThe respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not…
Estudios previos y propuesta de intervención en las pinturas murales, esculturas y ornamentos de la Real Parroquia de los Santos Juanes de Valencia
2020
Throughout this article, the most representative aspects of the previous studies and the intervention proposal, carried out for the restoration of the paintings, sculptures and ornaments of the Royal Parish of the Santos Juanes in Valencia, are exposed. A project of this magnitude involves the effort and dedication of a great team, resulting in one-year work with exhaustive and constant research with the purpose of safeguarding the heritage assets of the church. With this article we want to make known the importance that these previous studies acquire. Been essential since they are the starting point and the basis for the execution of the restoration works that will be carried out during fo…
The balance sheet accounts on the stress tests
2017
Este artículo estudia la influencia de la estructura del balance en la PD (probabilidad de incumplimiento) y LGD (pérdida dada por defecto) utilizando modelos econométricos. El objetivo es estudiar cómo afectan los agregados en el balance general a la DP y la LGD, distinguiendo estos efectos según el ciclo económico, de modo que se puedan aplicar a la prueba de resistencia. Los resultados indican que la estructura del saldo es importante en PD y LGD, especialmente con respecto a los fondos de los accionistas, los recursos del BCE y la cuenta de activos no corrientes mantenidos para la venta. También destaca la influencia del ciclo económico y el diferente comportamiento de la DP y la LGD co…
Consequences of Discontinuing Knowledge Work Automation – Surfacing of Deskilling Effects and Methods of Recovery
2018
IS automation pervades business processes today. Thus, concerns have been raised about automation’s potential deskilling effects on knowledge workers. We conduct a revelatory case study about an IT service firm where a managerial decision was taken to discontinue a fixed assets management (FAM) software that provided seemingly effective automation of fixed assets accounting and reporting. We study how automation can result in latent deskilling that later becomes apparent when the system gets discontinued, causing disruptions in employees’ daily work and organizational processes. We also investigate how the employees and the company recover from this disruption by leveraging various coping s…
L'adeguatezza degli assetti nelle imprese bancarie. Specificità di settore e responsabilità gestoria
Does Capital Structure Influence Company Profitability?
2017
Abstract Every company has a different structure of balance sheet. Some of the companies have more liabilities than equity. Considering the industry or debt-to-equity ratio, the balance sheet structure affects the company profitability measured by DuPont system. The main objective of the paper is to analyze the structure of balance sheet and to identify some optimal levels in order to increase company profitability. The DuPont returns like ROA (return on assets) and ROE (return on equity) will be used to measure the company profitability, while the debt-to-equity ratio will be used as a measure (reflection) of capital structure. The samples consist on the most profitable non-financial compa…
Carbon and safe-haven flows
2022
<abstract> <p>This paper explores the role of European Union Allowances (EUAs) as a safe haven for a range of assets and analyses the effect of safe-haven flows on the European carbon futures market. In particular, we demonstrate that EUAs can be considered a refuge against fluctuations in corporate bonds, gold and volatility-related assets in periods of market turmoil. Furthermore, we have shown that extremely bearish and bullish movements in those assets for which the EUA acts as a safe haven induce excess volatility in carbon markets, higher carbon trading volume and larger than normal EUA bid-ask spreads. These findings support the idea that some traders, by considering carb…
Notations et écarts de rentabilité : le marché français avant l'euro
2003
The main task of this paper is to confront two classical measures of default risk of the issuer, the rating and the spread. The first is attributed by agencies specialized in this activity (Standard and Poor's or Moody's) while the second results directly from the market price of the bond. This article studies this link over a period of two years for about forty French denominated bonds. Two measures of the spread are used and the results obtained show the very partial consideration of this information by the investors on the French bond market.
Digital rights management : blockchain and digital music content management
2017
Tämän tutkielman tarkoituksena oli ymmärtää lohkoketjuteknologian vaikutuksia digitaalisen musiikin sisällönhallintaan hyödyntäen digitaalisten tekijänoikeuden hallintajärjestelmien (DRM) viitekehystä. Tutkielma sisälsi kolme tutkimuskysymystä: mitä digitaalisia tekijänoikeuden hallintajärjestelmien haasteita lohkoketjuteknologia voisi mahdollisesti ratkaista verrattuna edellisiin DRM-teknologioihin, miten lohkoketjuteknologia liittyy DRM:n aiempiin teknologisiin haasteisiin ja mitkä ovat lohkoketjuteknologian mahdolliset vaikutukset digitaalisen musiikin tekijänoikeuden hallintajärjestelmiin. Vastaukset tutkimuskysymyksiin perustuivat kirjallisuuskatsaukseen sekä puolistrukturoituihin teem…
Juridiskā zinātne, Nr. 12
2019
The publishing of Journal “Law” of the University of Latvia is financed by the Faculty of Law of the University of Latvia. The publishing of issue No. 11 is supported by “Eversheds Sutherland Bitāns” Law Office.