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The cross-country comparability of IFRS earnings and book values : evidence from France and Germany

Kang, Tony - In: Journal of international accounting research 11 (2012) 1, pp. 185-190

Persistent link: https://www.econbiz.de/10009549394

The Cross-Country Comparability of IFRS Earnings and Book Values : Evidence from France and Germany

Liao, Qing - 2012

accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

Persistent link: https://www.econbiz.de/10013112946

Fair value measurement for long-lived operating assets : research evidence

Sellhorn, Thorsten; Stier, Christian - In: The European accounting review 28 (2019) 3, pp. 573-603

Persistent link: https://www.econbiz.de/10012195458

Goodwill impairment : an empirical investigation of write-offs under SFAS 142

Sellhorn, Thorsten - 2004

Persistent link: https://www.econbiz.de/10002135572

Goodwill impairment : an empirical investigation of write-offs under SFAS 142 : mit deutscher Zusammenfassung

Sellhorn, Thorsten - 2004

In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors...

Persistent link: https://www.econbiz.de/10011929160

Goodwill-Bilanzierung nach SFAS 141 und 142 für deutsche Unternehmen

Pellens, Bernhard; Sellhorn, Thorsten - In: Der Betrieb 54 (2001) 32, pp. 1681-1689

Persistent link: https://www.econbiz.de/10001614349

Neue US-Goodwillbilanzierung steht deutschen Unternehmen nun offen : DRS 1a vom Bundesministerium der Justiz gemacht

Pellens, Bernhard; Sellhorn, Thorsten - In: KoR : internationale und kapitalmarktorientierte … 2 (2002) 3, pp. 113-114

Persistent link: https://www.econbiz.de/10001670827

Consequences of voluntary and mandatory fair value accounting : evidence surrounding IFRS adoption in the EU real estate industry

Muller, Karl A. <III> (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003753086

Bilanzierung überdotierter Pensionsverpflichtungen : die Asset Ceiling-Regel nach IAS 19 und IFRIC 14

Deiter, Natalie; Sellhorn, Thorsten - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 11, pp. 356-364

Persistent link: https://www.econbiz.de/10003773459

Internationale Abschlüsse in neuem Gewand : das Discussion Paper zu "Financial Statement Presentation" (Phase B)

Fülbier, Rolf Uwe; Maier, Friederike; Sellhorn, Thorsten - In: WPg : Kompetenz schafft Vertrauen 62 (2009) 7, pp. 405-410

Persistent link: https://www.econbiz.de/10003824919