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The relevance of IFRS to an emerging market : evidence from Greece
Ballas, Apostolos A.; Skoutela, Despina; Tzovas, Christos A. - In: Managerial finance 36 (2010) 11, pp. 931-948
Persistent link: https://www.econbiz.de/10008778163
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Overpaid acquisitions and goodwill impairment losses : evidence from the US
Olante, Maria Elena - In: Advances in accounting : a research annual 29 (2013) 2, pp. 243-254
Persistent link: https://www.econbiz.de/10010229319
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Bilanzpolitik im Rahmen der Erfassung von Wertminderungen : eine empirische Analyse europäischer Unternehmen
Zülch, Henning; Siggelkow, Lena - In: Corporate finance : Finanzierung, Kapitalmarkt, … 5 (2014) 2, pp. 65-73
Persistent link: https://www.econbiz.de/10010238879
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What explains the valuation difference between intangible-intensive profit and loss firms?
Ciftci, Mustafa; Darrough, Masako N. - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 138-166
Persistent link: https://www.econbiz.de/10011525587
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Economic loan loss provision and expected loss
Hlawatsch, Stefan; Ostrowski, Sebastian - 2009
Persistent link: https://www.econbiz.de/10003840068
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Bilanzierung von Drohverlustrückstellungen bei Versicherungsunternehmen nach HGB, US-GAAP und IAS/IFRS
Ott, Peter; Rockel, Werner - In: WPg : Kompetenz schafft Vertrauen 57 (2004) 15, pp. 798-806
Persistent link: https://www.econbiz.de/10002160668
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Country-Specific Drivers of the Value Relevance of Goodwill Impairment Losses
Alshehabi, Ahmad - 2020
This study is the first to analyze the value relevance of goodwill impairment losses (GIL) in an international context; therefore, it builds a link between institutional, cultural, and religious factors and cross-country variations in the relevance of GIL. Using a sample of 18,143 firm-year...
Persistent link: https://www.econbiz.de/10012833340
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Has SFAS 142 Improved the Usefulness of Goodwill Impairment Loss and Goodwill Balances for Investors?
Guler, Lale - 2016
goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find …-setting as the FASB considers new alternatives for goodwill accounting …
Persistent link: https://www.econbiz.de/10013006727
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Accounting model for impairment under IFRS 9 and its impact on loss allowance
Orbán, Ildikó; Tamimi, Oday - In: European research studies 23 (2020) 4, pp. 1259-1277
Persistent link: https://www.econbiz.de/10012511321
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The value relevance of losses revisited : the importance of earnings aggregation
Beisland, Leif Atle - In: Global business & economics review 13 (2011) 2, pp. 126-146
Persistent link: https://www.econbiz.de/10009348127