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The value relevance of earnings in Europe after IFRS implementation : why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 388-415
Persistent link: https://www.econbiz.de/10010253004
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Is European accounting research fairly reflected in academic journals? : an investigation of possible non-mainstream and language barrier biases
Raffournier, Bernard; Schatt, Alain - In: European accounting review 19 (2010) 1, pp. 161-190
Persistent link: https://www.econbiz.de/10009156108
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The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
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Examining the patterns of goodwill impairments in Europe and the US
André, Paul; Filip, Andrei; Paugam, Luc - In: Accounting in Europe 13 (2016) 3, pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
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Examining the Patterns of Goodwill Impairments in Europe and the US
André, Paul - 2017
We examine the patterns of goodwill impairments in Europe and in the US over the period from 2006 to 2015, for a sample of more than 35,000 firm-year observations. We define the timeliness of goodwill impairments as the frequency of accounting impairments conditional to indications of economic...
Persistent link: https://www.econbiz.de/10012967499