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~accessRights:"restricted"
~subject:"Fair-Value-Bilanzierung"
~subject:"Geschäftswert"
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Fair-Value-Bilanzierung
Geschäftswert
IFRS
1,852
Rechnungswesen
392
Accounting
385
Accounting standards
320
Bilanzierungsgrundsätze
310
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229
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228
International Financial Reporting Standards
228
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213
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191
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189
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185
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182
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99
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93
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91
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83
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83
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80
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77
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75
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Barth, Mary E.
5
Landsman, Wayne R.
5
André, Paul
4
Cardao-Pito, Tiago
4
Filip, Andrei
4
Hellman, Niclas
4
Novotny-Farkas, Zoltán
4
Ryan, Stephen G.
4
Yong, Kevin Ow
4
Couch, Robert B.
3
Fiechter, Peter
3
Lim, Chu Yeong
3
Maroun, Warren
3
Sun, Li
3
Tarca, Ann
3
Tsalavoutas, Ioannis
3
Van Zijl, Wayne
3
Wu, Wei
3
Allegrini, Marco
2
Alshehabi, Ahmad
2
Amel-Zadeh, Amir
2
Amorós Martínez, Araceli
2
Andersson, Patric
2
Belze, Loïc
2
Black, Jonathan
2
Boritz, Jefim E.
2
Bratten, Brian
2
Causholli, Monika
2
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2
Chen, Ester
2
Chen, Jeff Zeyun
2
Chircop, Justin
2
Choi, Jong-seo
2
Chung, Sung Gon
2
Cipriano, Michael C.
2
Craig, Russell
2
Cussatt, Marc
2
DeFond, Mark L.
2
Dionysiou, Dionysia
2
Donleavy, Gabriel D.
2
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16
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13
SpringerLink / Bücher
10
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9
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9
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8
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7
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6
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6
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6
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6
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6
Australian accounting review
5
International journal of accounting and information management
5
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5
Abacus : a journal of accounting, finance and business studies
4
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
4
Auditing : a journal of practice & theory
4
Der Betrieb
4
Emerging markets, finance and trade : EMFT
4
Review of quantitative finance and accounting
4
The journal of corporate accounting & finance
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
3
Accounting history review
3
Accounting horizons : a quarterly publication of the American Accounting Association
3
Accounting, Economics, and Law : AEL ; a convivium
3
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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Behavioral research in accounting
3
Critical perspectives on accounting : an international journal for social and organizational accountability
3
International review of financial analysis
3
Investment management and financial innovations
3
Journal of accounting research
3
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3
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3
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3
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3
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ECONIS (ZBW)
304
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304
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1
Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
Louw, Elmarie
;
Hall, J. H.
;
Brümmer, L. M.
- In:
South African journal of accounting research
38
(
2024
)
2
,
pp. 91-112
Persistent link: https://www.econbiz.de/10014530264
Saved in:
2
M&A disclosure post-global financial crisis : the influence of family ownership
Florio, Cristina
;
Rossignoli, Francesca
- In:
International journal of accounting, auditing and …
20
(
2024
)
3/4
,
pp. 291-318
Persistent link: https://www.econbiz.de/10014545182
Saved in:
3
Fair value of earnouts : valuation uncertainty or managerial opportunism?
Ferguson, Andrew
;
Hu, Wei
;
Lam, Peter
- In:
The accounting review : a publication of the American …
99
(
2024
)
3
,
pp. 141-167
Persistent link: https://www.econbiz.de/10014536453
Saved in:
4
Die Wertrelevanz von Fair Values der drei Hierarchiestufen und der Einfluss länderspezifischer Faktoren : eine empirische Analyse des europäischen Bankensektors
Wirt, Tatjana
-
2021
Persistent link: https://www.econbiz.de/10012516392
Saved in:
5
The role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
6
Evidence on using the estimation of level 3 fair values as an earnings management tool : evidence from Taiwan
Lin, Yan-Ting
- In:
Review of quantitative finance and accounting
58
(
2022
)
2
,
pp. 769-794
Persistent link: https://www.econbiz.de/10012818258
Saved in:
7
Implementation costs of
IFRS
9 for non-financial firms : evidence from China
Fang, Xingtong
;
Guo, Yuanyuan
;
Mei, Beilei
;
Ye, Jianfang
- In:
Accounting and finance
62
(
2022
)
2
,
pp. 2781-2805
Persistent link: https://www.econbiz.de/10013325743
Saved in:
8
Fair value accounting for property, plant, and equipment : impact of
IFRS
1 adoption
Jin, Yan
;
Niu, Flora
;
Sheng, Leo
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 83-100
Persistent link: https://www.econbiz.de/10013411463
Saved in:
9
An analysis of the extent and use of fair value by JSE Top 40 companies
Van Zijl, Wayne
;
Hewlett, Valencia
- In:
South African journal of accounting research
36
(
2022
)
2
,
pp. 81-104
Persistent link: https://www.econbiz.de/10013270541
Saved in:
10
Recognition of provisional goodwill : real need or communication strategy?
Roncagliolo, Elisa
;
Avallone, Francesco
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013535862
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