Narrow search
Showing 1 - 10 of 182
Cover Image
Manager's misinterpretation of goodwill impairments : evidence from German listed companies
Lazar, Laurent - In: International journal of accounting, auditing and … 15 (2019) 2, pp. 168-190
Persistent link: https://www.econbiz.de/10012105513
Cover Image
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
Cover Image
Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
Louw, Elmarie; Hall, J. H.; Brümmer, L. M. - In: South African journal of accounting research 38 (2024) 2, pp. 91-112
Persistent link: https://www.econbiz.de/10014530264
Cover Image
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
Cover Image
Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio; Amorós Martínez, Araceli; … - In: Spanish journal of finance & accounting : the official … 50 (2021) 2, pp. 224-245
Persistent link: https://www.econbiz.de/10012549232
Cover Image
Quality of disclosed information with emphasis on goodwill impairment
Boučková, Markéta - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 37-52
This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …
Persistent link: https://www.econbiz.de/10011527011
Cover Image
Does goodwill pressure drive business restructuring based on subsidiary disposal?
Xu, Jingjing; Huang, Haijie; Lee, Edward; Jirada Petaibanlue - In: International review of financial analysis 86 (2023), pp. 1-13
Persistent link: https://www.econbiz.de/10014248606
Cover Image
Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
Cover Image
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
Cover Image
APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194
Persistent link: https://www.econbiz.de/10010419404