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Non-additivity in accounting valuation : theory and applications
Paugam, Luc; Casta, Jean-François; Stolowy, Hervé - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 381-416
Persistent link: https://www.econbiz.de/10011965526
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Non-additivity in accounting valuation : theory and applications
Paugam, Luc; Casta, Jean-Francois; Stolowy, Hervé - 2017
empirically by measuring synergies between assets; (3) To present the properties of this non-additive valuation technique. We use … between synergies – captured by Choquet capacities – and the market-to-book ratio (proxying for growth options), and show how …
Persistent link: https://www.econbiz.de/10011958864
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Intangible investment and market valuation
Piekkola, Hannu - In: The review of income and wealth : journal of the … 62 (2016) 1, pp. 28-51
Persistent link: https://www.econbiz.de/10011621689
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Cost of capital estimation for intangibles valuation in purchase price allocation
Vulpiani, Marco - In: Business valuation review : the quarterly journal of … 27 (2008) 1, pp. 23-29
Persistent link: https://www.econbiz.de/10003744839
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Accounting for intangible assets : there is also an income statement
Penman, Stephen H. - In: Abacus : a journal of accounting, finance and business … 45 (2009) 3, pp. 358-371
Persistent link: https://www.econbiz.de/10003889902
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Essays on the value relevance of goodwill accounting
Ojala, Hannu - 2007
Persistent link: https://www.econbiz.de/10003470653
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Die Bewertung immaterieller Vermögenswerte gem. IDW ES 5 : eine Würdigung unter Berücksichtigung ausgewählter Praxisprobleme
Kohl, Torsten; Schilling, Dirk - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 9 (2007) 14, pp. 541-548
Persistent link: https://www.econbiz.de/10003505903
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Do investments in intangible customer assets affect firm value?
Golec, Joseph; Gupta, Neeraj J. - In: The quarterly review of economics and finance : journal … 54 (2014) 4, pp. 513-520
Persistent link: https://www.econbiz.de/10010533396
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UK empirical evidence on the valuation relevance of goodwill amortisation
Qureshi, Maqsood Iqbal - In: International journal of accounting and finance 3 (2011/12) 4, pp. 367-381
Persistent link: https://www.econbiz.de/10009697092
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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