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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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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
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Accounting rules and post-acquisition profitability in business combinations
Dickinson, Victoria; Wangerin, Daniel D.; Wild, John J. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 4, pp. 427-447
Persistent link: https://www.econbiz.de/10011630099
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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
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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
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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
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Development of approaches to personnel management before the phase of the merging process of enterprises
Cherep, Alla; Helman, Valentina; Lynenko, Andrii - In: Baltic Journal of Economic Studies 5 (2019) 1, pp. 233-238
Persistent link: https://www.econbiz.de/10012209679
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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
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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
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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