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~subject:"Accounting policy"
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Accounting policy
Goodwill
1,128
Geschäftswert
942
IFRS
474
Accounting valuation
239
Bilanzielle Bewertung
239
Unternehmensbewertung
200
Firm valuation
182
Deutschland
144
Takeover
132
Übernahme
132
Germany
130
goodwill
123
USA
113
United States
112
Bilanzierung
106
Intangible assets
105
Balancing accounts
104
Immaterielle Werte
101
Bilanzpolitik
98
Bilanzierungsgrundsätze
96
Accounting standards
89
IAS 36
79
IFRS 3
76
Rechnungswesen
73
Konzernabschluss
69
Corporate Governance
68
Corporate governance
68
Accounting
65
Consolidated financial statements
64
Theorie
61
Theory
61
Corporate disclosure
60
Unternehmenspublizität
60
Unternehmenswert
56
Firm value
55
International Financial Reporting Standards
52
Accounting law
47
Bilanzrecht
47
Fair value accounting
46
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71
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24
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Aufsatz in Zeitschrift
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9
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9
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4
Book section
4
Graue Literatur
2
Non-commercial literature
2
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English
75
German
19
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1
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Filip, Andrei
3
Pajunen, Kati
3
Paugam, Luc
3
Saastamoinen, Jani
3
Yang, Shengyi
3
André, Paul
2
Clark, Stanley J.
2
Forbord, Kristian
2
Frey, Hannes
2
Godfrey, Jayne M.
2
Hachmeister, Dirk
2
Han, Hongwen
2
Jordan, Charles E.
2
Kabir, Humayun
2
Kashiwazaki, Reiko
2
Kjærland, Frode
2
Küting, Karlheinz
2
Oehler, Andreas
2
Oust, Are
2
Pardo, Francisca
2
Rahman, Asheq
2
Sato, Shun
2
Stenheim, Tonny
2
Stephani, Håkon
2
Takeda, Fumiko
2
Tang, Jiali Jenna
2
Tang, Qingquan
2
Zhu, Shaoying
2
Abu Risheh, Khaled E.
1
AbuGhazaleh, Naser M.
1
Abuaddous, Murad
1
Afza, Talat
1
Akers, Michael D.
1
Al Farooque, Omar
1
Al-Hares, Osama M.
1
Al-Saeed, Mo'taz Amin
1
Albersmann, Benjamin T.
1
Alfonso, Laura
1
Amorós Martínez, Araceli
1
Avallone, Francesco
1
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Helmut-Schmidt-Universität
2
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
Accounting in Europe
2
International journal of economics and finance
2
Journal of business & economics research
2
Journal of business finance & accounting : JBFA
2
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
The journal of applied business research
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Advances in accounting : a research annual
1
Asian review of accounting
1
Australian accounting review
1
Baltic journal of management : BJM
1
Baruch College Zicklin School of Business Research Paper
1
Beiträge des Instituts für Rechnungswesen und Controlling der Universität Zürich
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
1
China journal of accounting research : CJAR
1
China journal of accounting studies
1
Cogent business & management
1
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
1
Corporate finance / Biz
1
Die Aktiengesellschaft : AG : Zeitschrift für deutsches, europäisches und internationales Aktien-, Unternehmens- und Kapitalrecht
1
Economic research
1
Emerging markets review
1
Emerging markets, finance and trade : EMFT
1
Folia oeconomica Stetinensia : FOS
1
Future Business Journal
1
International Advances in Economic Research, Forthcoming
1
International Journal of Financial Studies : open access journal
1
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
1
International journal of accounting and information management
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
International journal of banking, accounting and finance : IJBAAF
1
International journal of managerial and financial accounting
1
International perspectives on accounting and corporate behavior
1
Journal of Applied Accounting Research
1
Journal of accounting & management information systems : JAMIS
1
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ECONIS (ZBW)
94
RePEc
1
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1
Manager's misinterpretation of
goodwill
impairments : evidence from German listed companies
Lazar, Laurent
- In:
International journal of accounting, auditing and …
15
(
2019
)
2
,
pp. 168-190
Persistent link: https://www.econbiz.de/10012105513
Saved in:
2
Examining the patterns of
goodwill
impairments in Europe and the US
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Accounting in Europe
13
(
2016
)
3
,
pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
Saved in:
3
How ethical are managers'
goodwill
impairment decisions in Spanish-listed firms?
Giner, Begoña
;
Pardo, Francisca
- In:
Journal of business ethics : JOBE
132
(
2015
)
1
,
pp. 21-40
Persistent link: https://www.econbiz.de/10011411162
Saved in:
4
Economic effects of
goodwill
accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio
;
Amorós Martínez, Araceli
; …
- In:
Spanish journal of finance & accounting : the official …
50
(
2021
)
2
,
pp. 224-245
Persistent link: https://www.econbiz.de/10012549232
Saved in:
5
Management discretion and the role of the stock market in
goodwill
impairment decisions : evidence from Finland
Saastamoinen, Jani
;
Pajunen, Kati
- In:
International journal of managerial and financial accounting
8
(
2016
)
2
,
pp. 172-195
Persistent link: https://www.econbiz.de/10011643432
Saved in:
6
Do Canadian companies employ big bath accounting when recording
goodwill
impairment?
Jordan, Charles E.
;
Clark, Stanley J.
- In:
International journal of economics and finance
7
(
2015
)
9
,
pp. 159-168
Persistent link: https://www.econbiz.de/10011347284
Saved in:
7
The value-relevance of
goodwill
reported under IFRS 3 versus IAS 22
Eloff, Anne-Marie
;
De Villiers, Charl
- In:
South African journal of accounting research
29
(
2015
)
1/2
,
pp. 162-176
Persistent link: https://www.econbiz.de/10011688791
Saved in:
8
Impairment Test nach IAS 36 : Grundlagen, Durchführung, abschlusspolitisches Potenzial
Reinke, Jens
-
2010
Persistent link: https://www.econbiz.de/10003881459
Saved in:
9
Die cash generating unit nach IAS 36 im IFRS-Jahresabschluss : Bildung, Gestaltungsmöglichkeiten und Auswirkungen
Klingels, Bernd
-
2005
Persistent link: https://www.econbiz.de/10003000926
Saved in:
10
Produktmarken im Rahmen der Kaufpreisallokation nach IFRS : bilanzpolitische Gestaltungsspielräume
Burghardt, Stephan
-
2010
Persistent link: https://www.econbiz.de/10012875459
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