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~subject:"Accounting valuation"
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Accounting valuation
Goodwill
1,164
Geschäftswert
950
IFRS
478
Bilanzielle Bewertung
240
Unternehmensbewertung
202
Firm valuation
183
Deutschland
144
Takeover
134
Übernahme
134
Germany
130
goodwill
123
USA
113
United States
112
Intangible assets
111
Bilanzierung
106
Balancing accounts
104
Immaterielle Werte
101
Bilanzpolitik
99
Accounting policy
96
Bilanzierungsgrundsätze
96
Accounting standards
92
IAS 36
81
IFRS 3
78
Rechnungswesen
73
Corporate Governance
70
Corporate governance
70
Konzernabschluss
69
Accounting
67
Consolidated financial statements
64
Theorie
61
Theory
61
Corporate disclosure
60
Unternehmenspublizität
60
Unternehmenswert
56
Firm value
55
International Financial Reporting Standards
53
Accounting law
47
Bilanzrecht
47
Börsenkurs
46
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Undetermined
55
Free
51
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Article
159
Book / Working Paper
81
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Article in journal
148
Aufsatz in Zeitschrift
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Hochschulschrift
14
Thesis
13
Aufsatz im Buch
9
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Graue Literatur
8
Non-commercial literature
8
Arbeitspapier
7
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7
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3
Collection of articles of several authors
3
Sammelwerk
3
Mehrbändiges Werk
2
Multi-volume publication
2
Bibliografie enthalten
1
Bibliography included
1
Case study
1
Conference paper
1
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1
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1
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1
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English
171
German
68
Spanish
1
Author
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Carlin, Tyrone M.
9
Finch, Nigel
9
Ballwieser, Wolfgang
4
Küting, Karlheinz
4
Moser, Ulrich
4
Alshehabi, Ahmad
3
Bloom, Martin
3
Focken, Elke
3
Hellman, Niclas
3
Jarva, Henry
3
Müller, Stefan
3
Paugam, Luc
3
Weber, Claus-Peter
3
Yang, Shengyi
3
Anwar, Syaiful
2
Bieker, Marcus
2
Georgiou, George
2
Glaum, Martin
2
Guler, Lale
2
Gödde, Dominika
2
Günther, Thomas
2
Haaker, Andreas
2
Haddad, Ayman E.
2
Hamberg, Mattias
2
Henry, Elaine
2
Hjelström, Tomas
2
Hodgin, Robert F.
2
Huikku, Jari
2
Keung, Edmund C.
2
Khairi, Khairil Faizal
2
Kim, Sohyung
2
Kiymaz, Halil
2
Knauer, Thorsten
2
Kuhner, Christoph
2
Laili, Nur Hidayah
2
Lee, Cheol
2
Lin, I-Min
2
Lüdenbach, Norbert
2
Marchesini, Roberto
2
Mard, Michael J.
2
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Helmut-Schmidt-Universität
2
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
1
Peter Lang GmbH
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
12
Australian accounting review
5
WPg : Kompetenz schafft Vertrauen
5
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
4
International journal of accounting and information management
4
Issues in accounting education
4
Journal of international accounting auditing & taxation
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Corporate finance / Biz
3
European accounting review
3
IRZ : Zeitschrift für internationale Rechnungslegung
3
Jahrbuch für Controlling und Rechnungswesen
3
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
3
Research in accounting regulation
3
The accounting review : a publication of the American Accounting Association
3
Abacus : a journal of accounting, finance and business studies
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
2
Betriebs-Berater : BB
2
China journal of accounting studies
2
Der Betrieb
2
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
2
Finanz- und Rechnungswesen : Jahrbuch
2
International journal of economics and finance
2
Johns Hopkins University studies in historical and political science
2
Journal of applied accounting research
2
Journal of business finance & accounting : JBFA
2
Journal of contemporary accounting & economics
2
Managerial finance
2
Routledge new works in accounting history
2
Routledge studies in accounting
2
The international journal of accounting : TIJA
2
The journal of applied business research
2
Accounting and business research
1
Accounting in Europe
1
Accounting, Accountability & Performance, 2013
1
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
1
Advances in accounting : a research annual
1
American labor (New York, N.Y.)
1
Asia-Pacific journal of financial studies
1
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ECONIS (ZBW)
240
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1
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240
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1
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:
2
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:
3
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:
4
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:
5
Full or partial
goodwill
recognition : an analytical comparison
Grathwohl, Julia
;
Voeller, Dennis
- In:
Die Betriebswirtschaft : DBW
76
(
2016
)
2
,
pp. 147-168
Persistent link: https://www.econbiz.de/10011460324
Saved in:
6
The key valuation and accounting issues arising in IFRS reporting on a business combination
Kennedy, Shân
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
10
(
2015
)
1
,
pp. 31-33
Persistent link: https://www.econbiz.de/10010476625
Saved in:
7
Ansatz und Bewertung immaterieller Wirtschaftsgüter beim Unternehmenserwerb
Wehrum, Konstantin
-
2011
Persistent link: https://www.econbiz.de/10012878054
Saved in:
8
Changes in the value relevance of
goodwill
accounting following the adoption of IFRS 3
Hamberg, Mattias
;
Beisland, Leif Atle
- In:
Journal of international accounting auditing & taxation
23
(
2014
)
2
,
pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
Saved in:
9
Impairment Test nach IAS 36 : Grundlagen, Durchführung, abschlusspolitisches Potenzial
Reinke, Jens
-
2010
Persistent link: https://www.econbiz.de/10003881459
Saved in:
10
APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Beaudoin, Cathy A.
;
Hughes, Susan B.
- In:
Issues in accounting education
29
(
2014
)
1
,
pp. 181-194
Persistent link: https://www.econbiz.de/10010419404
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