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Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Frey, Hannes; Oehler, Andreas - In: Journal of applied accounting research 15 (2014) 2, pp. 235-248
Persistent link: https://www.econbiz.de/10010513611
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The Accounting and Valuation of Intangible Assets in Germany
Frey, Hannes - 2010
Intangible assets are regarded as the future value drivers of company performance. However hardly anything is known about the actual importance and influence of intangible assets. To fill this gap we analyze the German stock market index DAX and accomplish a survey of the German Certified Public...
Persistent link: https://www.econbiz.de/10013139317
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The impact of valuation rules for intangible assets in Japanese and German accounting of listed companies
Arcy, Anne d' - 2003
Persistent link: https://www.econbiz.de/10013444483
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Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Impact of intangibles on firm value : an empirical evidence from European public companies
Glova, Jozef; Mrázková, Silvia - In: Ekonomický časopis : časopis pre ekonomickú … 66 (2018) 7, pp. 665-680
Persistent link: https://www.econbiz.de/10012152851
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Real effects of intangibles capitalization : empirical evidence from voluntary IFRS adoption in Japan
Amano, Yoshiaki - In: Journal of international accounting research 19 (2020) 3, pp. 19-36
Persistent link: https://www.econbiz.de/10012504848
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The value relevance and reliability of intangible assets : evidence from South Korea
Ji, Hyunmi - In: Global business and finance review 23 (2018) 2, pp. 98-107
Persistent link: https://www.econbiz.de/10011896977
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Why do accounting issues end up in the "too difficult" box?
Schipper, Katherine - In: Accounting and business research 52 (2022) 5, pp. 482-506
Persistent link: https://www.econbiz.de/10013362771
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442