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~subject:"Fair-Value-Bilanzierung"
~subject:"Geschäftswert"
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Search: "IFRS"
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Fair-Value-Bilanzierung
Geschäftswert
IFRS
10,653
Deutschland
2,503
Germany
2,241
Accounting standards
1,779
Bilanzierungsgrundsätze
1,772
Rechnungswesen
1,612
Accounting
1,611
International Financial Reporting Standards
1,570
Jahresabschluss
1,560
Financial statement
1,427
Welt
1,171
Bilanzrecht
1,164
World
1,164
Accounting law
1,125
Bilanzierung
1,098
Balancing accounts
1,073
Fair value accounting
949
Rechnungslegung
934
USA
833
United States
794
Bilanzpolitik
787
Bilanzielle Bewertung
774
Accounting valuation
769
Accounting policy
753
Konzernabschluss
752
International Accounting Standards
719
EU-Staaten
709
EU countries
708
Consolidated financial statements
664
Corporate disclosure
587
Unternehmenspublizität
587
Goodwill
474
Bilanz
440
SME
409
KMU
402
Wirtschaftsprüfung
392
Financial audit
385
Bank
381
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306
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251
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Article
937
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401
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Article in journal
805
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805
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119
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119
Hochschulschrift
94
Thesis
84
Graue Literatur
38
Non-commercial literature
38
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31
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29
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16
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16
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14
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14
Mehrbändiges Werk
11
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11
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6
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3
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3
Fallstudie
3
Sammlung
3
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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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1
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English
946
German
388
French
4
Czech
1
Dutch
1
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1
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Küting, Karlheinz
19
Zwirner, Christian
15
Landsman, Wayne R.
14
Carlin, Tyrone M.
13
Finch, Nigel
13
Barth, Mary E.
12
Wirth, Johannes
12
Fiechter, Peter
11
Bischof, Jannis
10
Bieker, Marcus
9
Haaker, Andreas
9
Zülch, Henning
9
Glaum, Martin
8
Hachmeister, Dirk
8
Ryan, Stephen G.
8
Schmidt, Martin
8
Laux, Christian
7
Magnan, Michel
7
Novotny-Farkas, Zoltán
7
Sellhorn, Thorsten
7
Velte, Patrick
7
Yong, Kevin Ow
7
Ballwieser, Wolfgang
6
Filip, Andrei
6
Freiberg, Jens
6
Lee, Cheol
6
Lüdenbach, Norbert
6
Palea, Vera
6
Renders, Annelies
6
Schildbach, Thomas
6
André, Paul
5
Bratten, Brian
5
Couch, Robert B.
5
Daske, Holger
5
Esser, Maik
5
Khairi, Khairil Faizal
5
Khan, Urooj
5
Lim, Chu Yeong
5
Lobo, Gerald J.
5
Ronen, Joshua
5
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International Accounting Standards Board
6
Basel Committee on Banking Supervision
2
Springer Fachmedien Wiesbaden
2
Brussels European and Global Economic Laboratory
1
Gottfried Wilhelm Leibniz Universität Hannover
1
Helmut-Schmidt-Universität
1
Informatiecentrum voor het Bedrijfsrevisoraat <Brügge>
1
Schmalenbach-Gesellschaft für Betriebswirtschaft / Arbeitskreis Immaterielle Werte im Rechnungswesen
1
Shaker Verlag
1
University of Reading / Department of Economics
1
Universität Duisburg-Essen
1
Universität Ulm
1
Verlag Dr. Kovač
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
55
IRZ : Zeitschrift für internationale Rechnungslegung
37
The accounting review : a publication of the American Accounting Association
25
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
18
The Routledge companion to fair value and financial reporting
17
WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
16
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
16
Advances in accounting : a research annual
15
Australian accounting review
14
Review of accounting studies
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Journal of accounting & economics
12
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
10
Issues in accounting education
10
Journal of international accounting auditing & taxation
10
SpringerLink / Bücher
10
The international journal of accounting : TIJA
10
Der Betrieb
9
Accounting in Europe
8
Corporate finance / Biz
8
Journal of accounting, auditing & finance
8
Journal of international accounting research
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
Accounting horizons : a quarterly publication of the American Accounting Association
7
Auditing : a journal of practice & theory
7
Betriebs-Berater : BB
7
Critical perspectives on accounting : an international journal for social and organizational accountability
7
Journal of business economics : JBE
7
Journal of business finance & accounting : JBFA
7
Research in accounting regulation
7
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
6
European accounting review
6
International journal of accounting and information management
6
Jahrbuch für Controlling und Rechnungswesen
6
Journal of accounting, auditing & finance : JAAF
6
Journal of business & economics research
6
South African journal of accounting research
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
European financial and accounting journal : EFAJ
5
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ECONIS (ZBW)
1,335
EconStor
3
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81
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of
1,338
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81
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.
;
Hammersley, Jacqueline S.
- In:
Auditing : a journal of practice & theory
42
(
2023
)
2
,
pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
Saved in:
82
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:
83
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:
84
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:
85
Asymmetric effects of fair value adjustments on dividend policy
Sikalidis, Alexandros
;
Bozos, Konstantinos
;
Voulgaris, …
- In:
International review of financial analysis
90
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014468669
Saved in:
86
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:
87
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:
88
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:
89
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:
90
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:
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