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~subject:"Übernahme"
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Übernahme
Goodwill
1,128
Geschäftswert
942
IFRS
474
Accounting valuation
239
Bilanzielle Bewertung
239
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200
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144
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132
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130
goodwill
123
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113
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112
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106
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105
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104
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101
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98
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96
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95
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76
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65
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60
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Guler, Lale
4
Ballwieser, Wolfgang
3
Hellman, Niclas
3
Ott, Christian
3
Paugam, Luc
3
Zülch, Henning
3
Astolfi, Pierre
2
Ayers, Benjamin C.
2
Baldi, Francesco
2
Boehm, Josefine
2
Brösel, Gerrit
2
Bugeja, Martin
2
Darrough, Masako N.
2
Ebert, Michael
2
Florio, Cristina
2
Glaum, Martin
2
Hjelström, Tomas
2
Jang, Youngki
2
Jung, Boochun
2
Kallousa, Najlaa
2
Kwon, Shin Hyoung
2
Lefanowicz, Craig E.
2
Linzbach, Meike
2
Lopatta, Kerstin
2
Loyeung, Anna
2
Robinson, John R. C.
2
Simons, Dirk
2
Trigeorgis, Lenos
2
Vincent, Linda
2
Wang, Ping
2
Yehuda, Nir
2
Zeng, Ceng
2
Zhang, Ivy Xiying
2
Zhang, Weiguo
2
Zuo, Luo
2
Zwirner, Christian
2
Abdul Majid, Jamaliah
1
Afrifa, Godfred
1
Ahmed, Karman
1
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
IRZ : Zeitschrift für internationale Rechnungslegung
3
Journal of international accounting auditing & taxation
3
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
3
Bewertung von Unternehmen : Festschrift für O.Univ.-Prof. Mag. Dr. Wolfgang Nadvornik
2
Emerging markets, finance and trade : EMFT
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2
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2
2019 Canadian Academic Accounting Association (CAAA) Annual Conference
1
Abacus : a journal of accounting, finance and business studies
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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1
American labor (New York, N.Y.)
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Arbeitspapier / HHL, Leipzig Graduate School of Management
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
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Asian review of accounting
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Auditing : a journal of practice & theory
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Bilanz-, Prüfungs- und Steuerwesen
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China journal of accounting studies
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Controlling und IFRS-Rechnungslegung : Konzepte, Schnittstellen, Umsetzung
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1
Der M & A-Prozess : Konzepte, Ansätze und Strategien für die Pre- und Post-Phase
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ECONIS (ZBW)
132
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1
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132
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1
Beyond firm-level determinants : the effect of M&A features on the extent of M&A disclosure
Florio, Cristina
;
Lionzo, Andrea
;
Corbella, Silvano
- In:
Journal of international accounting research
17
(
2018
)
3
,
pp. 87-113
Persistent link: https://www.econbiz.de/10011987345
Saved in:
2
What motives shape the initial accounting for
goodwill
under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter
;
Hamberg, Mattias
- In:
Accounting in Europe
18
(
2021
)
2
,
pp. 218-248
Persistent link: https://www.econbiz.de/10012597184
Saved in:
3
M&A disclosure post-global financial crisis : the influence of family ownership
Florio, Cristina
;
Rossignoli, Francesca
- In:
International journal of accounting, auditing and …
20
(
2024
)
3/4
,
pp. 291-318
Persistent link: https://www.econbiz.de/10014545182
Saved in:
4
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
Saved in:
5
International Financial Reporting Standard 3 Business combinations (2008) : determining whether net economic resources acquired constitute a business
Kalashyan, Gurgen
- In:
Research in accounting regulation
29
(
2017
)
2
,
pp. 177-178
Persistent link: https://www.econbiz.de/10011811213
Saved in:
6
Accounting for business combinations and takeover premiums : pre- and post-IFRS
Bugeja, Martin
;
Loyeung, Anna
- In:
Australian journal of management
42
(
2017
)
2
,
pp. 183-204
Persistent link: https://www.econbiz.de/10011774702
Saved in:
7
Heineken's acquisition of Asia Pacific Breweries : accounting for business combinations and changes in ownership interests
Tan, Pearl
;
Lim, Chu Yeong
- In:
Issues in accounting education
32
(
2017
)
4
,
pp. 101-127
Persistent link: https://www.econbiz.de/10011789906
Saved in:
8
Accounting for
goodwill
under IFRS : a critical analysis
Johansson, Sven-Erik
;
Hjelström, Tomas
;
Hellman, Niclas
- In:
Journal of international accounting auditing & taxation
27
(
2016
),
pp. 13-25
Persistent link: https://www.econbiz.de/10011624457
Saved in:
9
Changes in IFRS 3 accounting for business combinations : a feedback and effects analysis
Masadeh, Walid
;
Mansour, Ebrahim
;
Al Salamat, Wasfi A.
- In:
Global journal of business research : GJBR
11
(
2017
)
1
,
pp. 61-70
Persistent link: https://www.econbiz.de/10011697921
Saved in:
10
Does
goodwill
pressure drive business restructuring based on subsidiary disposal?
Xu, Jingjing
;
Huang, Haijie
;
Lee, Edward
;
Jirada Petaibanlue
- In:
International review of financial analysis
86
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014248606
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