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Insight into the variables used to manage the goodwill impairment test under IAS 36
Avallone, Francesco; Quagli, Alberto - In: Advances in accounting : a research annual 31 (2015) 1, pp. 107-114
Persistent link: https://www.econbiz.de/10011381065
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Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing; Wang, Sophia I-Ling - In: Advances in accounting : a research annual 35 (2016), pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
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Overpaid acquisitions and goodwill impairment losses : evidence from the US
Olante, Maria Elena - In: Advances in accounting : a research annual 29 (2013) 2, pp. 243-254
Persistent link: https://www.econbiz.de/10010229319
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Does the classification of intangibles matter? : an equivalence testing
Abeysekera, Indra - In: Advances in accounting : a research annual 35 (2016), pp. 135-142
Persistent link: https://www.econbiz.de/10011720119
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Do investors value audit quality of complex estimates?
Chen, Bingyi - In: Advances in accounting : a research annual 57 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013365551
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Managerial ability and goodwill impairment
Sun, Li - In: Advances in accounting : a research annual 32 (2016), pp. 42-51
Persistent link: https://www.econbiz.de/10011508470
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Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Bailey, Wendy J.; Sawers, Kimberly M. - In: Advances in accounting : a research annual 43 (2018), pp. 1-13
Persistent link: https://www.econbiz.de/10011976261
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Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.; Brooks, Marcus R. - In: Advances in accounting : a research annual 44 (2019), pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
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The association between fair value measurements and banks' discretionary accounting choices
Xu, Xiaolu - In: Advances in accounting : a research annual 44 (2019), pp. 108-120
Persistent link: https://www.econbiz.de/10012064337
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Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon; Lin, Steve - In: Advances in accounting : a research annual 47 (2019), pp. 1-12
Persistent link: https://www.econbiz.de/10012182797