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(IR) relevance of goodwill impairment : the case of European banking (2005-2015)
Pallarés Sanchidrián, Jorge; Pérez García, Javier; … - In: Journal of banking regulation 22 (2021) 1, pp. 24-38
Persistent link: https://www.econbiz.de/10012487292
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Do goodwill impairments by European firms provide useful information to investors?
Schatt, Alain; Doukakis, Leonidas; Bessieux-Ollier, Corinne - In: Accounting in Europe 13 (2016) 3, pp. 307-327
Persistent link: https://www.econbiz.de/10012154570
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The information content of half-yearly goodwill impairment losses : analysis of the European context
Roncagliolo, Elisa - In: International journal of accounting and information … 32 (2024) 2, pp. 258-278
Persistent link: https://www.econbiz.de/10014549015
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Do Goodwill Impairments by European Firms Provide Useful Information to Investors?
Schatt, Alain - 2016
In 2004, the IASB adopted the mandatory annual impairment-test-only of goodwill (IAS 36) instead of amortization of … goodwill. We present and discuss the academic literature regarding the association between the goodwill impairment, under this … highlights that, in some specific cases, IAS 36 may help investors to revise their expectations. More precisely, goodwill …
Persistent link: https://www.econbiz.de/10012980955
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The Role of Legitimacy in Trade Mark Law
Simon Fhima, Ilanah - 2013
Far from being a ‘monopoly right', the rights granted under a trade mark equate to the exclusive right to undertake a number of activities, and to prevent others from doing the same. However, even within the scope of those exclusive rights, the Court of Justice of the European Union has...
Persistent link: https://www.econbiz.de/10013089377
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Converging Standards of Protection from Secondary Liability for Trademark and Copyright Infringement Online
Peguera, Miquel - 2015
After reviewing the standards of secondary liability for copyright and trademark infringement in the online context, this Article considers the extent to which the liability of online service providers would change if a DMCA-like safe harbor scheme was applied in cases of secondary trademark...
Persistent link: https://www.econbiz.de/10013033937
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How Does 'Essential Function' Doctrine Drive European Trade Mark Law?
Simon Fhima, Ilanah - 2010
Persistent link: https://www.econbiz.de/10013144232
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Trademark Use Doctrine in the European Union and Japan
Husovec, Martin - 2016
The scope of the regulatory power of trademark law in the market-place is constantly being tested against the new developments in technology. Today, the rights arising from the trademarks increasingly cover large portion of activities going beyond the mere misrepresentation of goods and...
Persistent link: https://www.econbiz.de/10012997535
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Second Report (Final) to the Committee on International Trade Law of the International Law Association on the Subject of the Exhaustion of Intellectual Property Rights and Parallel...
Abbott, Frederick M. - 2011
Study of trade-related aspects of intellectual property rights (TRIPS) has formed an integral part of the work program of the Committee on International Trade Law of the International Law Association (ILA) since its inaugural meeting at the headquarters of the GATT in 1993. In June 1995 in...
Persistent link: https://www.econbiz.de/10014178000
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Recent Developments in the Protection of Trademarks and Trade Names in the European Union : From Conflict to Coexistence?
Evans, G. E. - 2008
While Article 8 of the Paris Convention mandates the protection of trade names independently of their entitlement to protection as trademarks, European law has traditionally offered only limited and uneven protection. This article examines the heightened protection of trade names within the...
Persistent link: https://www.econbiz.de/10014223673