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The value relevance of intangibles : some evidence on industry sector, firm performance and size effects
Qureshi, Maqsood Iqbal - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 293-307
Persistent link: https://www.econbiz.de/10011818965
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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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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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Bestimmungsgrößen des Goodwill: Untersuchung des Einflusses zukünftiger immaterieller Vermögenswerte
Moser, Ulrich - In: Finanz-Betrieb : FB ; Zeitschrift für … 10 (2008) 12, pp. 788-803
Persistent link: https://www.econbiz.de/10003784159
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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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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
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"Die kleine Unternehmensbewertung" oder die neuen Vorschriften zur Goodwill- und Intangible-Bilanzierung nach SFAS No. 141 und SFAS No. 142 : eine Analyse unter bilanziellen und fi...
Pfeil, Oliver P.; Vater, Hendrik J. - In: KoR : internationale und kapitalmarktorientierte … 2 (2002) 2, pp. 66-81
Persistent link: https://www.econbiz.de/10001648548
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Valuation for financial reporting : intangible assets, goodwill, and impairment analysis, SFAS 141 and 142
Mard, Michael J. (contributor) - 2002
Persistent link: https://www.econbiz.de/10001652446
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A Risk Assessment of Intangible Asset Valuation : The Post-Hoc Association Between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions
Lohrey, Peter - 2017
We tested whether the change from SFAS 141 to SFAS 141r/ASC 805 had any effect on restatements due to goodwill ….5 times. Board of Director and Audit Committee involvement in the goodwill impairment decision reduced the likelihood of a … restatement occurring. Service industry companies were 3.2 times more likely to restate their assets due to goodwill impairment …
Persistent link: https://www.econbiz.de/10012945076
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Accounting for goodwill under IFRS : a critical analysis
Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25
Persistent link: https://www.econbiz.de/10011624457