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Browsing by Author "Novak, J."
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The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions
Hamberg, M.; Paananen, M.; Novak, J. (University of Hertfordshire, 2009)In recent years several accounting standards issued by the IASB substitute measures of fair value for historical cost, and give managers the discretion to determine the fair value without an actual market for the asset. ... -
Evidence of European IFRS Adoption: The effect on goodwill and intangible assets.--
Hamberg, M.; Novak, J. (University of Hertfordshire, 2006)We investigate how the adoption of IFRS 3, business combinations, affected reported goodwill and whether the change was relevant for stock market valuation of companies. We use data for all companies listed at the main ...