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Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin

Hazera, Alejandro; Marín Hernández, Salvador; … - In: Research in accounting regulation 23 (2011) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10009501342

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

Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China

Yang, Shengyi - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 8, pp. 2470-2492

Persistent link: https://www.econbiz.de/10014320994

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

Mandatory IFRS adoption and the contractual usefulness of accounting information in executive compensation

Ozkan, Neslihan; Singer, Zvi; You, Haifeng - In: Journal of accounting research 50 (2012) 4, pp. 1077-1107

Persistent link: https://www.econbiz.de/10009611713

Auswirkungen des Bilanzrechtsmodernisierungsgesetzes auf das Intangible Asset- und Goodwill Accounting : eine Analyse zur Annäherung des deutschen Handelsgesetzbuchs (dHGB) an die...

Freidank, Carl-Christian; Velte, Patrick - In: Jahrbuch für Controlling und Rechnungswesen (2009), pp. 93-118

Persistent link: https://www.econbiz.de/10003829340

Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …

Persistent link: https://www.econbiz.de/10003716138