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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Finanzanalyse"
~subject:"Geschäftswert"
~subject:"Theorie"
~subject:"USA"
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Search: subject_exact:"Bewertung in der Bilanz"
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Finanzanalyse
Geschäftswert
Theorie
USA
Accounting valuation
29
Bilanzielle Bewertung
29
IFRS
15
Fair value accounting
13
Fair-Value-Bilanzierung
13
fair value
8
Firm valuation
7
Unternehmensbewertung
7
Accounting
6
Rechnungswesen
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Accounting policy
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Bilanzpolitik
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United States
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Accounting standards
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Bilanzierungsgrundsätze
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Goodwill
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Theory
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historical cost
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Börsenkurs
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Financial analysis
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Financial crisis
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Finanzkrise
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Share price
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goodwill
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timeliness
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valuation
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Accounting law
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Balancing accounts
2
Bank lending
2
Bilanzierung
2
Bilanzrecht
2
Conservatism
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Credit risk
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Financial statement
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14
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Banker, Rajiv D.
1
Black, Jonathan
1
Blankespoor, Elizabeth
1
Boatsman, James R.
1
Botosan, Christine A.
1
Brown, Nerissa C.
1
Chen, Jeff Zeyun
1
Chung, Byung Hun
1
Clor-Proell, Shana M.
1
Cussatt, Marc
1
Dong, Xiaobo
1
Dutta, Sunil
1
Glaum, Martin
1
Gordon, Elizabeth A.
1
Gujarathi, Mahendra R.
1
Harris, Trevor S.
1
Henry, Elaine
1
Hribar, Paul
1
Huang, Rong
1
Huffman, Adrienna A.
1
Jackson, Scott B.
1
Kadous, Kathryn
1
Koonce, Lisa
1
Landsman, Wayne R.
1
Liang, Lihong
1
Linsmeier, Thomas J.
1
Merkley, Kenneth J.
1
Natarajan, Ram
1
Ohlson, James A.
1
Patatoukas, Panos N.
1
Riedl, Edward J.
1
Stubben, Stephen R.
1
Thayer, Jane M.
1
Wheeler, Erika
1
White, Brian J.
1
Wyrwa, Sven
1
Young, Steven
1
Zeng, Yachang
1
Zhao, Sha
1
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Accounting horizons : a quarterly publication of the American Accounting Association
The accounting review : a publication of the American Accounting Association
WPg : Kompetenz schafft Vertrauen
15
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
14
Journal of business economics : JBE
10
Abacus : a journal of accounting, finance and business studies
7
Europäische Hochschulschriften / 5
7
Journal of accounting & economics
7
Land economics : applied research on environmental resources
7
The journal of finance : the journal of the American Finance Association
7
Working paper / National Bureau of Economic Research, Inc.
7
Betriebswirtschaftliche Forschung und Praxis : BFuP
6
Journal of accounting research
6
Review of accounting studies
6
Accounting theory ; Vol. 2
5
American journal of agricultural economics
5
Australian accounting review
5
Betriebs-Berater : BB
5
Economic inquiry : journal of the Western Economic Association International
5
Journal of business finance & accounting : JBFA
5
Journal of financial and quantitative analysis : JFQA
5
Journal of international accounting auditing & taxation
5
Journal of regulatory economics
5
Review of quantitative finance and accounting
5
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
5
Corporate finance / Biz
4
Der Betrieb
4
Emerging markets, finance and trade : EMFT
4
European accounting review
4
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
4
Issues in accounting education
4
Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel
4
Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster
4
Symposium on depreciation
4
Working paper series / Finance and accounting / Johann Wolfgang Goethe-Universität Frankfurt, Fachbereich Wirtschaftswissenschaften
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
3
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
3
Bochumer Beiträge zur Unternehmensführung und Unternehmensforschung
3
Finance and economics discussion series
3
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ECONIS (ZBW)
14
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1
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:
2
The debate over subsequent accounting for goodwill
Linsmeier, Thomas J.
;
Wheeler, Erika
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
2
,
pp. 107-128
Persistent link: https://www.econbiz.de/10012695076
Saved in:
3
CEO overconfidence and the timeliness of goodwill impairments
Chung, Byung Hun
;
Hribar, Paul
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 221-259
Persistent link: https://www.econbiz.de/10012596201
Saved in:
4
Market valuation of intangible asset : evidence on SG&A expenditure
Banker, Rajiv D.
;
Huang, Rong
;
Natarajan, Ram
;
Zhao, Sha
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 61-90
Persistent link: https://www.econbiz.de/10012134976
Saved in:
5
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
6
Goodwill impairment : the effects of public enforcement and monitoring by institutional investors
Glaum, Martin
;
Landsman, Wayne R.
;
Wyrwa, Sven
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 149-180
Persistent link: https://www.econbiz.de/10011966795
Saved in:
7
Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil
;
Patatoukas, Panos N.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
Saved in:
8
Accounting comparability and the accuracy of peer-based valuation models
Young, Steven
;
Zeng, Yachang
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
Saved in:
9
Decision-useful asset measurement from a business valuation perspective
Botosan, Christine A.
;
Huffman, Adrienna A.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 757-776
Persistent link: https://www.econbiz.de/10011428906
Saved in:
10
The effect of fair value versus historical cost reporting model on analyst forecast accuracy
Liang, Lihong
;
Riedl, Edward J.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 1151-1177
Persistent link: https://www.econbiz.de/10010407928
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