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What explains the valuation difference between intangible-intensive profit and loss firms?
Ciftci, Mustafa; Darrough, Masako N. - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 138-166
Persistent link: https://www.econbiz.de/10011525587
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Impairments of Greek government bonds under IAS 39 and IFRS 9 : a case study
Gebhardt, Günther - In: Accounting in Europe 13 (2016) 2, pp. 169-196
Persistent link: https://www.econbiz.de/10012154533
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting and business research 49 (2019) 6, pp. 682-725
Persistent link: https://www.econbiz.de/10012226064
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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
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Bank loan loss accounting treatments, credit cycles and crash risk
Andreou, Panayiotis C.; Cooper, Ian; Louca, Christodoulos; … - In: The British accounting review : the journal of the … 49 (2017) 5, pp. 474-492
Persistent link: https://www.econbiz.de/10011774326
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Accounting for credit losses : ASU 2016-13
Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 28 (2016) 1, pp. 86-92
Persistent link: https://www.econbiz.de/10011621496
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Accounting measurements, profit, and loss : a science fiction play in one act by Harold C. Edey
Persson, Martin E.; Fafatas, Stephan - In: Accounting history review 28 (2018) 1/2, pp. 31-60
Persistent link: https://www.econbiz.de/10011976071
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Managerial risk incentives and accounting conservatism
Hu, Chengru; Jiang, Wei - In: Review of quantitative finance and accounting 52 (2019) 3, pp. 781-813
Persistent link: https://www.econbiz.de/10012171729