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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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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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Executive compensation and goodwill recognition under IFRS : evidence from European mergers
Detzen, Dominic; Zülch, Henning - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 106-126
Persistent link: https://www.econbiz.de/10009633125
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The effect of corruption and culture on mandatory disclosure compliance levels : goodwill reporting in Europe
Mazzi, Francesco; Slack, Richard; Tsalavoutas, Ioannis - In: Journal of international accounting auditing & taxation 31 (2018), pp. 52-73
Persistent link: https://www.econbiz.de/10011901852
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Recognition of provisional goodwill : real need or communication strategy?
Roncagliolo, Elisa; Avallone, Francesco - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-16
Persistent link: https://www.econbiz.de/10013535862
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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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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