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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
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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
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Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi - In: Emerging markets, finance and trade : EMFT 59 (2023) 8, pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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The value relevance of components of other comprehensive income when net income is disaggregated
Zoubi, Taisier A.; Salama, Feras; Hossain, Mahmud; … - In: Review of Pacific Basin financial markets and policies 19 (2016) 4, pp. 1-36
Persistent link: https://www.econbiz.de/10011644675
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Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing; Wang, Sophia I-Ling - In: Advances in accounting : a research annual 35 (2016), pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
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Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?
Guler, Lale - In: Review of managerial science 12 (2018) 3, pp. 559-592
Persistent link: https://www.econbiz.de/10011871123
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The value relevance of other comprehensive income and its components
Jahmani, Yousef; Choi, Hae Yeon; Park, Yonpae; Wu, … - In: Accounting & taxation : AT 9 (2017) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10011885801
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Value relevance of customer-related intangible assets
Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 30 (2018) 2, pp. 95-102
Persistent link: https://www.econbiz.de/10011947572
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The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 119-144
Persistent link: https://www.econbiz.de/10011933690