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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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Intangible assets in Germany
Frey, Hannes; Oehler, Andreas - In: Journal of Applied Accounting Research 15 (2014) 2, pp. 235-248
Purpose – 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. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX...
Persistent link: https://www.econbiz.de/10014838084
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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
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Time to get it right : an examination of post-acquisition fair value adjustments
Kubic, Matthew - In: Journal of financial reporting : a publication of the … 6 (2021) 1, pp. 109-135
Persistent link: https://www.econbiz.de/10012663682
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Did the goodwill accounting standard impose material economic consequences on Australian acquirers?
James, Kieran; How, Janice C. Y.; Verhoeven, Peter - In: Accounting and finance : journal of the Accounting … 48 (2008) 4, pp. 625-647
Persistent link: https://www.econbiz.de/10003782222
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Intangible assets, goodwill and earnings management : evidence from France and the UK
Kimouche, Bilal - In: Folia oeconomica Stetinensia : FOS 22 (2022) 1, pp. 111-129
Persistent link: https://www.econbiz.de/10014227972
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The Valuation of Digital Intangibles : Technology, Marketing, and the Metaverse
Moro Visconti, Roberto - 2022 - 2nd ed. 2022.
: Residual Goodwill, Bundled Intangibles And Bankability Issues -- Chapter 21: Goodwill Valuation -- Chapter 22: Portfolio of …
Persistent link: https://www.econbiz.de/10013361751
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Accounting research in former Soviet bloc countries : past trends and current and future developments
Krivogorsky, Victoria; Mintchik, Natalia; Alon, Anna - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-10
Persistent link: https://www.econbiz.de/10014301972
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The impact of customer capital on company's market value : an empirical study from 100 U.S. stock market leaders
Lehenchuk, Serhii; Zavalii, Tetiana - In: International journal of management and economics 57 (2021) 4, pp. 299-312
The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...
Persistent link: https://www.econbiz.de/10012821523
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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