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~person:"Filip, Andrei"
~person:"Hamberg, Mattias"
~person:"Sellhorn, Thorsten"
~subject:"Deutschland"
~subject:"IFRS"
~type_genre:"Article in journal"
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Search: subject_exact:"Geschäftswert"
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Filip, Andrei
Hamberg, Mattias
Sellhorn, Thorsten
Zwirner, Christian
12
Küting, Karlheinz
11
Wirth, Johannes
10
Carlin, Tyrone M.
9
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Accounting in Europe
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Der Betrieb
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ECONIS (ZBW)
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1
What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter
;
Hamberg, Mattias
- In:
Accounting in Europe
18
(
2021
)
2
,
pp. 218-248
Persistent link: https://www.econbiz.de/10012597184
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2
Examining the patterns of goodwill impairments in Europe and the US
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Accounting in Europe
13
(
2016
)
3
,
pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
Saved in:
3
The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
3/4
,
pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
Saved in:
4
Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias
;
Beisland, Leif Atle
- In:
Journal of international accounting auditing & taxation
23
(
2014
)
2
,
pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
Saved in:
5
The adoption of IFRS 3 : the effects of managerial discretion and stock market reactions
Hamberg, Mattias
;
Paananen, Mari
;
Novák, Jiri
- In:
European accounting review
20
(
2011
)
2
,
pp. 263-288
Persistent link: https://www.econbiz.de/10009236441
Saved in:
6
Full Goodwill Method : Renaissance der reinen Einheitstheorie in der Konzernbilanzierung?
Pellens, Bernhard
;
Basche, Kerstin
;
Sellhorn, Thorsten
- In:
KoR : internationale und kapitalmarktorientierte …
3
(
2003
)
1
,
pp. 1-4
Persistent link: https://www.econbiz.de/10001721379
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7
Neue US-Goodwillbilanzierung steht deutschen Unternehmen nun offen : DRS 1a vom Bundesministerium der Justiz gemacht
Pellens, Bernhard
;
Sellhorn, Thorsten
- In:
KoR : internationale und kapitalmarktorientierte …
2
(
2002
)
3
,
pp. 113-114
Persistent link: https://www.econbiz.de/10001670827
Saved in:
8
Goodwill-Bilanzierung nach SFAS 141 und 142 für deutsche Unternehmen
Pellens, Bernhard
;
Sellhorn, Thorsten
- In:
Der Betrieb
54
(
2001
)
32
,
pp. 1681-1689
Persistent link: https://www.econbiz.de/10001614349
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