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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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Value relevance and timeliness of transitional goodwill-impairment losses : evidence from Canada
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: The international journal of accounting : TIJA 44 (2009) 1, pp. 56-78
Persistent link: https://www.econbiz.de/10003828106
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Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences
D'Arcy, Anne; Tarca, Ann - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 203-226
Persistent link: https://www.econbiz.de/10011931070
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The value of discretion in Africa : evidence from acquired intangible assets under IFRS 3
Tunyi, Abongeh A.; Ehalaiye, Dimu; Gyapong, Ernest; … - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050008-1-2050008-39
Persistent link: https://www.econbiz.de/10012301398
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Response to the discussant comments on the "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this...
Xiaohui, Qu; Zhang, Guohua - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 229-236
Persistent link: https://www.econbiz.de/10011332843
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Discussion of "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market"
Sami, Heibatollah - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 224-228
Persistent link: https://www.econbiz.de/10011332845
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Value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market
Xiaohui, Qu; Zhang, Guohua - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 195-223
Persistent link: https://www.econbiz.de/10011332848
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The value relevance of International Financial Reporting Standards : empirical evidence in an emerging market
Alali, Fatima A.; Foote, Paul Sheldon - In: The international journal of accounting : TIJA 47 (2012) 1, pp. 85-108
Persistent link: https://www.econbiz.de/10009546191
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Foreign private issuers' application of IFRS around the elimination of the 20-F reconciliation requirement
Chiu, Tzu-ting; Lee, Yen-jung - In: The international journal of accounting : TIJA 48 (2013) 1, pp. 54-83
Persistent link: https://www.econbiz.de/10009726234
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The effects of fair value on the matching of revenues and expenses : the case of asset revaluations
Costa, Fábio Moraes da; Liu, Carol; Cavalier Rosa, Gina; … - In: The international journal of accounting : TIJA 55 (2020) 4, pp. 2050019-1-24
Persistent link: https://www.econbiz.de/10012437921