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~subject:"Geschäftswert"
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International Financial Report...
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Geschäftswert
IFRS
10,704
Deutschland
2,507
Germany
2,245
Accounting standards
1,800
Bilanzierungsgrundsätze
1,791
Rechnungswesen
1,637
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1,634
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1,563
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1,555
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1,438
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1,184
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1,178
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1,170
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1,131
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1,085
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1,074
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958
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952
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933
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848
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816
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808
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800
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796
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786
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741
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721
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713
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712
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665
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626
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626
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455
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437
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408
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403
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401
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German
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Carlin, Tyrone M.
13
Finch, Nigel
13
Zwirner, Christian
12
Wirth, Johannes
11
Küting, Karlheinz
8
Haaker, Andreas
7
André, Paul
5
Glaum, Martin
5
Hachmeister, Dirk
5
Khairi, Khairil Faizal
5
Velte, Patrick
5
Alshehabi, Ahmad
4
Ballwieser, Wolfgang
4
Filip, Andrei
4
Guler, Lale
4
Hamberg, Mattias
4
Hellman, Niclas
4
Laili, Nur Hidayah
4
Lee, Cheol
4
Lüdenbach, Norbert
4
Mugler, Jörg
4
Pajunen, Kati
4
Paugam, Luc
4
Saastamoinen, Jani
4
Schultze, Wolfgang
4
Shipman, Jonathan E.
4
Sun, Li
4
Zimny, Gregor
4
Amorós Martínez, Araceli
3
Brösel, Gerrit
3
Focken, Elke
3
Hoffmann, Wolf-Dieter
3
Hommel, Michael
3
Kabir, Humayun
3
Lazar, Laurent
3
Mollik, Abu Taher
3
Moser, Ulrich
3
Rahman, Asheq
3
Teitler-Feinberg, Evelyn
3
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3
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1
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1
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1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
24
IRZ : Zeitschrift für internationale Rechnungslegung
17
Australian accounting review
9
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
8
Corporate finance / Biz
7
Journal of international accounting auditing & taxation
7
WPg : Kompetenz schafft Vertrauen
6
International journal of accounting and information management
5
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
Accounting in Europe
4
Advances in accounting : a research annual
4
Betriebs-Berater : BB
4
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
4
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
4
Issues in accounting education
4
SpringerLink / Bücher
4
Accounting horizons : a quarterly publication of the American Accounting Association
3
China journal of accounting studies
3
European accounting review
3
International journal of economics and finance
3
Jahrbuch für Controlling und Rechnungswesen
3
Journal of accounting, auditing & finance
3
Journal of business finance & accounting : JBFA
3
Managerial finance
3
Research in accounting regulation
3
The international journal of accounting : TIJA
3
The journal of corporate accounting & finance
3
Unternehmenskauf nach IFRS und US-GAAP : Purchase Price Allocation, Goodwill und Impairment-Test
3
Abacus : a journal of accounting, finance and business studies
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Accounting forum : advancing the interdisciplinary and global connection of accounting research
2
Asian review of accounting
2
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2
Berichterstattung für den Kapitalmarkt : Festschrift für Karlheinz Küting zum 65. Geburtstag
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
China journal of accounting research : CJAR
2
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
2
Critical perspectives on accounting : an international journal for social and organizational accountability
2
Der Betrieb
2
Europäische Hochschulschriften
2
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ECONIS (ZBW)
423
EconStor
1
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424
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1
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
Saved in:
2
Goodwill under
IFRS
: relevance and disclosures in an unfavorable environment
Baboukardos, Diogenis
;
Rimmel, Gunnar
- In:
Accounting forum : advancing the interdisciplinary and …
38
(
2014
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10010336159
Saved in:
3
Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul
;
Dionysiou, Dionysia
;
Tsalavoutas, Ioannis
- In:
Applied economics
50
(
2018
)
7
,
pp. 707-725
Persistent link: https://www.econbiz.de/10011847155
Saved in:
4
Country-specific drivers of the value relevance of goodwill impairment losses
Alshehabi, Ahmad
;
Georgiou, George
;
Ala, Alessandro S.
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012592096
Saved in:
5
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
Saved in:
6
Does managerial discretion affect the value relevance of goodwill impairment information under
IFRS
? : Korean evidence
Choi, Jong-seo
;
Nam, Ji-Ahn
- In:
Asia-Pacific journal of accounting & economics : …
27
(
2020
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012174315
Saved in:
7
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
Saved in:
8
Value relevance and market valuation of assets measured using
IFRS
and US GAAP in the US equity market
Cipriano, Michael C.
;
Cole, Elizabeth T.
;
Briggs, John
- In:
International journal of accounting and information …
30
(
2022
)
1
,
pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
Saved in:
9
Market valuations of bargain purchase gains : are these true gains under
IFRS
?
Elnahass, Marwa
;
Doukakis, Leonidas
- In:
Accounting and business research
49
(
2019
)
7
,
pp. 753-784
Persistent link: https://www.econbiz.de/10012226100
Saved in:
10
The impact of industry competition on the value relevance of goodwill impairments across different information environments
Alshehabi, Ahmad
;
Halabi, Hussein
;
Adwan, Sami
; …
- In:
Journal of international accounting, auditing and taxation
56
(
2024
),
pp. 1-16
Persistent link: https://www.econbiz.de/10015065925
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