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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
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Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
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Accounting for goodwill under IFRS : a critical analysis
Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25
Persistent link: https://www.econbiz.de/10011624457
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Value relevance of biological assets under IFRS
Gonçalves, Rute; Lopes, Patrícia Teixeira; Craig, Russell - In: Journal of international accounting auditing & taxation 29 (2017), pp. 118-126
Persistent link: https://www.econbiz.de/10011791504
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Country-specific drivers of the value relevance of goodwill impairment losses
Alshehabi, Ahmad; Georgiou, George; Ala, Alessandro S. - In: Journal of international accounting auditing & taxation 43 (2021), pp. 1-22
Persistent link: https://www.econbiz.de/10012592096
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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
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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
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The relative and incremental explanatory powers of dirty surplus items for debt interest rate
Shuto, Akinobu; Otomasa, Shota; Suda, Kazuyuki - In: Journal of international accounting auditing & taxation 18 (2009) 2, pp. 119-131
Persistent link: https://www.econbiz.de/10003924705
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Asset value management in the Portuguese real estate sector
Pinto, Inês - In: Journal of international accounting auditing & taxation 22 (2013) 2, pp. 86-97
Persistent link: https://www.econbiz.de/10010125766
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Income smoothing and incentives by operating condition : an empirical test using depreciation changes in Japan
Herrmann, Don - In: Journal of international accounting auditing & taxation 5 (1996) 2, pp. 161-177
Persistent link: https://www.econbiz.de/10001212410