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~subject:"FASB"
~subject:"IFRS"
~subject:"goodwill"
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Search: subject_exact:"Geschäftswert"
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FASB
IFRS
goodwill
Geschäftswert
949
Goodwill
944
Bilanzielle Bewertung
232
Accounting valuation
231
Unternehmensbewertung
177
Firm valuation
176
Deutschland
128
Germany
119
Takeover
118
Übernahme
118
USA
109
United States
109
Accounting policy
90
Bilanzpolitik
90
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90
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89
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87
Bilanzierung
87
Bilanzierungsgrundsätze
85
Accounting standards
83
Corporate Governance
68
Corporate governance
66
Rechnungswesen
61
Konzernabschluss
60
Accounting
59
Consolidated financial statements
59
Theorie
57
Theory
57
Unternehmenspublizität
57
Corporate disclosure
56
Firm value
55
Unternehmenswert
55
Accounting law
43
Bilanzrecht
43
Börsenkurs
43
Share price
43
Fair value accounting
37
Fair-Value-Bilanzierung
37
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Undetermined
110
Free
78
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Article
322
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117
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Article in journal
284
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284
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36
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36
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36
Thesis
33
Graue Literatur
6
Non-commercial literature
6
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3
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3
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3
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3
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2
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2
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1
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1
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1
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1
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1
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English
283
German
157
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Carlin, Tyrone M.
13
Finch, Nigel
13
Zwirner, Christian
12
Wirth, Johannes
11
Küting, Karlheinz
8
Haaker, Andreas
7
André, Paul
5
Glaum, Martin
5
Hachmeister, Dirk
5
Khairi, Khairil Faizal
5
Velte, Patrick
5
Filip, Andrei
4
Guler, Lale
4
Hamberg, Mattias
4
Hellman, Niclas
4
Laili, Nur Hidayah
4
Lee, Cheol
4
Lüdenbach, Norbert
4
Mugler, Jörg
4
Pajunen, Kati
4
Paugam, Luc
4
Saastamoinen, Jani
4
Schultze, Wolfgang
4
Shipman, Jonathan E.
4
Sun, Li
4
Zimny, Gregor
4
Alshehabi, Ahmad
3
Amorós Martínez, Araceli
3
Brösel, Gerrit
3
Focken, Elke
3
Hoffmann, Wolf-Dieter
3
Hommel, Michael
3
Kabir, Humayun
3
Lazar, Laurent
3
Mollik, Abu Taher
3
Moser, Ulrich
3
Rahman, Asheq
3
Teitler-Feinberg, Evelyn
3
Tsalavoutas, Ioannis
3
Utke, Steven
3
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Springer Fachmedien Wiesbaden
1
University of Reading / Department of Economics
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
24
IRZ : Zeitschrift für internationale Rechnungslegung
17
Australian accounting review
9
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
8
Corporate finance / Biz
7
Journal of international accounting auditing & taxation
7
WPg : Kompetenz schafft Vertrauen
6
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
5
International journal of accounting and information management
5
Issues in accounting education
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting in Europe
4
Advances in accounting : a research annual
4
Betriebs-Berater : BB
4
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
4
SpringerLink / Bücher
4
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
3
China journal of accounting studies
3
European accounting review
3
International journal of accounting, auditing and performance evaluation : IJAAPE
3
International journal of economics and finance
3
Jahrbuch für Controlling und Rechnungswesen
3
Journal of accounting, auditing & finance
3
Journal of business finance & accounting : JBFA
3
Managerial finance
3
Research in accounting regulation
3
The international journal of accounting : TIJA
3
The journal of corporate accounting & finance
3
Unternehmenskauf nach IFRS und US-GAAP : Purchase Price Allocation, Goodwill und Impairment-Test
3
Abacus : a journal of accounting, finance and business studies
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Asian review of accounting
2
Banque de France bulletin / Quarterly selection of articles
2
Berichterstattung für den Kapitalmarkt : Festschrift für Karlheinz Küting zum 65. Geburtstag
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
China journal of accounting research : CJAR
2
Cogent business & management
2
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
2
Critical perspectives on accounting : an international journal for social and organizational accountability
2
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ECONIS (ZBW)
438
EconStor
1
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31
Goodwill impairment, loss avoidance effects and subsequent corporate M&A decisions
Wang, Juxian
;
Dong, Tianyi
;
Zhai, Jinbu
- In:
Emerging markets, finance & trade : a journal of the …
59
(
2023
)
2
,
pp. 479-497
Persistent link: https://www.econbiz.de/10013548061
Saved in:
32
Disclosure quality of goodwill impairment testing : evidence from Turkey
Akbaba, Caner
;
İbiş, Cemal
;
Yanık, Serhat
;
Aytürk, Yusuf
- In:
International journal of managerial and financial …
15
(
2023
)
1
,
pp. 88-111
Persistent link: https://www.econbiz.de/10014315597
Saved in:
33
Kapitalisierungszinssätze in der Unternehmensbewertung : eine empirische Analyse inländischer IFRS-Konzernabschlüsse 2022
Zwirner, Christian
;
Zimny, Gregor
- In:
Corporate finance : Finanzierung, Kapitalmarkt, …
14
(
2023
)
7/8
,
pp. 204-210
Persistent link: https://www.econbiz.de/10014316176
Saved in:
34
Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi
- In:
Emerging markets, finance & trade : a journal of the …
59
(
2023
)
8
,
pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
Saved in:
35
The effect of time orientation in languages on the recognition of goodwill impairment losses
Alshehabi, Ahmad
;
Halabi, Hussein
;
Afrifa, Godfred
- In:
The international journal of accounting
58
(
2023
)
4
,
pp. 1-47
Persistent link: https://www.econbiz.de/10014494054
Saved in:
36
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:
37
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
38
Does tax deductibility affect goodwill impairment decisions?
Khalil, Sarah
;
Romney, Miles
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 117-146
Persistent link: https://www.econbiz.de/10014384778
Saved in:
39
Goodwill impairment after M&A : acquisition-level evidence
Potepa, James
;
Thomas, Jacob
- In:
Journal of financial reporting : a publication of the …
8
(
2023
)
2
,
pp. 131-155
Persistent link: https://www.econbiz.de/10014448347
Saved in:
40
Labor unions and post-acquisition integration capability : evidence from goodwill impairment
Kallousa, Najlaa
;
Jang, Youngki
;
Jung, Boochun
; …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 764-794
Persistent link: https://www.econbiz.de/10014304105
Saved in:
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