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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 relevance of disclosure : evidence from the emerging capital market of Egypt
Hassan, Omaima A. G.; Romilly, Peter J.; Giorgioni, … - In: The international journal of accounting : TIJA 44 (2009) 1, pp. 79-102
Persistent link: https://www.econbiz.de/10003828141
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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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Capitalization of R&D costs and earnings management : evidence from Italian listed companies
Markarian, Garen; Pozza, Lorenzo; Prencipe, Annalisa - In: The international journal of accounting : TIJA 43 (2008) 3, pp. 246-267
Persistent link: https://www.econbiz.de/10003766948
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The use of intellectual capital information in investment decisions : an empirical study using analyst reports
García-Meca, Emma; Martínez, Isabel - In: The international journal of accounting : TIJA 42 (2007) 1, pp. 57-81
Persistent link: https://www.econbiz.de/10003451705
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Accounting conservatism in a setting of information asymmetry between majority and minority shareholders
Chi, Wuchun; Wang, Chenchin - In: The international journal of accounting : TIJA 45 (2010) 4, pp. 465-489
Persistent link: https://www.econbiz.de/10008810072
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An analysis of private versus public firm valuations and the contribution of financial experts
Elnathan, Dan; Gavious, Ilanit; Hauser, Shmuel - In: The international journal of accounting : TIJA 45 (2010) 4, pp. 387-412
Persistent link: https://www.econbiz.de/10008810080
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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