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~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"Issues in accounting education"
~isPartOf:"Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung"
~isPartOf:"Review of quantitative finance and accounting"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Search: subject_exact:"Geschäftswert"
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Geschäftswert
32
Goodwill
32
IFRS
19
Accounting valuation
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Bilanzielle Bewertung
11
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9
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Betriebs-Berater : BB
Issues in accounting education
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
Review of quantitative finance and accounting
The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
32
IRZ : Zeitschrift für internationale Rechnungslegung
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Australian accounting review
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Accounting horizons : a quarterly publication of the American Accounting Association
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China journal of accounting studies
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Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
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Journal of business finance & accounting : JBFA
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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Journal of contemporary accounting & economics
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ECONIS (ZBW)
32
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1
Bank intervention and firms' earnings management : evidence from debt covenant violations
Huang, Yichu
;
Chen, Lei
;
Liu, Hong
- In:
Review of quantitative finance and accounting
63
(
2024
)
1
,
pp. 237-264
Persistent link: https://www.econbiz.de/10014546433
Saved in:
2
A habit strength-based explanation for auditors' use of simple cognitive processes for complex tasks
Bonner, Sarah E.
;
Kadous, Kathryn
;
Majors, Tracie M.
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 107-129
Persistent link: https://www.econbiz.de/10013332611
Saved in:
3
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:
4
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:
5
Is a reported goodwill impairment loss really a goodwill impairment loss? : a financial reporting case on evaluating the efficacy of authoritative guidance
McNellis, Casey J.
;
Teets, Walter R.
- In:
Issues in accounting education
34
(
2019
)
3
,
pp. 59-69
Persistent link: https://www.econbiz.de/10012124568
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
Valuing the business of JH Outfitters
Johnson-Snyder, Anna J.
;
Kohlbeck, Mark J.
- In:
Issues in accounting education
33
(
2018
)
4
,
pp. 57-75
Persistent link: https://www.econbiz.de/10012139684
Saved in:
8
The impact of intangibles on firms' financial and market performance: UK evidence
Tahat, Yasean A.
;
Ahmed, Ahmed H.
;
Alhadab, Mohammad
- In:
Review of quantitative finance and accounting
50
(
2018
)
4
,
pp. 1147-1168
Persistent link: https://www.econbiz.de/10011979364
Saved in:
9
Heineken's acquisition of Asia Pacific Breweries : accounting for business combinations and changes in ownership interests
Tan, Pearl
;
Lim, Chu Yeong
- In:
Issues in accounting education
32
(
2017
)
4
,
pp. 101-127
Persistent link: https://www.econbiz.de/10011789906
Saved in:
10
Using the codification to research a complex accounting issue : the case of goodwill impairment at Jackson Enterprises
McNellis, Casey J.
;
Premuroso, Ronald F.
;
Houmes, Robert E.
- In:
Issues in accounting education
30
(
2015
)
1
,
pp. 35-46
Persistent link: https://www.econbiz.de/10010506346
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