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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research

Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49

Persistent link: https://www.econbiz.de/10012301396

Goodwill and value creation : insight from Italian pioneers

Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350

Persistent link: https://www.econbiz.de/10011856527

Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...

Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10013419442

Valuation for financial reporting : intangible assets, goodwill, and impairment analysis, SFAS 141 and 142

Mard, Michael J. (contributor) - 2002

Persistent link: https://www.econbiz.de/10001652446

Goodwill and Accounting Discretion

Bisogno, Marco - 2015

Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing … could be relevant for standard-setters in future revisions of goodwill accounting.Social implication: The study could … practices.Findings: A positive relationship between discretionary accruals and yearly changes in goodwill has been proved …

Persistent link: https://www.econbiz.de/10013012268