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Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Frey, Hannes; Oehler, Andreas - In: Journal of applied accounting research 15 (2014) 2, pp. 235-248
Persistent link: https://www.econbiz.de/10010513611
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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
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Die Bedeutung immaterieller Vermögenswerte in der deutschen IFRS-Bilanzierungspraxis
Küting, Karlheinz - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 10, pp. 315-323
Persistent link: https://www.econbiz.de/10003759537
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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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Ansatz und Bewertung immaterieller Wirtschaftsgüter beim Unternehmenserwerb
Wehrum, Konstantin - 2011
Persistent link: https://www.econbiz.de/10012878054
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Did the goodwill accounting standard impose material economic consequences on Australian acquirers?
James, Kieran; How, Janice C. Y.; Verhoeven, Peter - In: Accounting and finance : journal of the Accounting … 48 (2008) 4, pp. 625-647
Persistent link: https://www.econbiz.de/10003782222
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Intangible assets, goodwill and earnings management : evidence from France and the UK
Kimouche, Bilal - In: Folia oeconomica Stetinensia : FOS 22 (2022) 1, pp. 111-129
Persistent link: https://www.econbiz.de/10014227972
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The impact of customer capital on company's market value : an empirical study from 100 U.S. stock market leaders
Lehenchuk, Serhii; Zavalii, Tetiana - In: International journal of management and economics 57 (2021) 4, pp. 299-312
The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...
Persistent link: https://www.econbiz.de/10012821523
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Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
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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