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~accessRights:"restricted"
~subject:"Accounting valuation"
~subject:"World"
~type_genre:"Article in journal"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Statement of Financial Accounting Standard"
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Accounting valuation
World
Accounting standards
406
Bilanzierungsgrundsätze
406
IFRS
265
Accounting
77
Accounting law
77
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77
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1
Review of Pacific Basin financial markets and policies
1
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ECONIS (ZBW)
47
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1
Motivation of discretionary goodwill impairments
Yang, Shengyi
;
Zhu, Shaoying
- In:
Research in international business and finance
66
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014462209
Saved in:
2
A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement
Zaid, Mohammad A. A.
;
Issa, Ayman
- In:
Corporate governance : international journal of …
23
(
2023
)
7
,
pp. 1648-1669
Persistent link: https://www.econbiz.de/10014430942
Saved in:
3
Disclosure versus recognition : the value relevance of pensions
Larcher, Luca
- In:
Journal of pension economics and finance : JPEF
22
(
2023
)
1
,
pp. 132-159
Persistent link: https://www.econbiz.de/10013469677
Saved in:
4
Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi
- In:
Emerging markets, finance and trade : EMFT
59
(
2023
)
8
,
pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
Saved in:
5
Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.
;
Cole, Elizabeth T.
;
Briggs, John
- In:
International journal of accounting and information …
30
(
2022
)
1
,
pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
Saved in:
6
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
7
Value relevance of excess return on pension assets and pension OCI components
Yu, Kun
- In:
Accounting and business research
52
(
2022
)
4
,
pp. 347-376
Persistent link: https://www.econbiz.de/10013362765
Saved in:
8
Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Johnson, Peter M.
;
Lopez, Thomas J.
;
Sorensen, Trevor L.
- In:
Review of quantitative finance and accounting
56
(
2021
)
3
,
pp. 891-915
Persistent link: https://www.econbiz.de/10012498597
Saved in:
9
The relative and incremental value relevance of goodwill before and after SFAS No. 142
Burger, Marcus
;
Wen, He
- In:
Journal of accounting and public policy
40
(
2021
)
6
,
pp. 1-21
Persistent link: https://www.econbiz.de/10013204806
Saved in:
10
International accounting standard setting and geopolitics
Camfferman, Kees
- In:
Accounting in Europe
17
(
2020
)
3
,
pp. 243-263
Persistent link: https://www.econbiz.de/10012384588
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