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~subject:"Geschäftswert"
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Geschäftswert
IFRS
19
business combinations
19
Goodwill
18
Business combinations
16
Takeover
12
Übernahme
12
IFRS 3
11
Merger
9
Accounting
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Fusion
7
Rechnungswesen
7
goodwill
7
unrecognized tax benefits
6
Business Combinations
5
Steuervergünstigung
5
Tax avoidance
5
Tax incentive
5
Intangible assets
4
Steuervermeidung
4
Accounting law
3
Accounting standards
3
Accounting valuation
3
Acquisition
3
Bilanzielle Bewertung
3
Bilanzierungsgrundsätze
3
Bilanzrecht
3
Corporate Governance
3
Corporate disclosure
3
Corporate governance
3
Eigentümerstruktur
3
Immaterielle Werte
3
Impairment
3
Ownership structure
3
Unrecognized tax benefits
3
Unternehmenspublizität
3
mandatory disclosure
3
Accounting policy
2
Auskunftspflicht
2
Bilanzpolitik
2
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Article
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English
13
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Florio, Cristina
2
Al Salamat, Wasfi A.
1
Amorós Martínez, Araceli
1
Anantharaman, Divya
1
Avallone, Francesco
1
Bugeja, Martin
1
Cavero Rubio, José Antonio
1
Collazo Mazón, Antonio
1
Corbella, Silvano
1
D'Arcy, Anne
1
Ehalaiye, Dimu
1
Frii, Peter
1
Giner, Begoña
1
Gyapong, Ernest
1
Hamberg, Mattias
1
Hellman, Niclas
1
Hjelström, Tomas
1
Johansson, Sven-Erik
1
Lim, Chu Yeong
1
Lionzo, Andrea
1
Loyeung, Anna
1
Mansour, Ebrahim
1
Masadeh, Walid
1
Ntim, Collins G.
1
Pardo, Francisca
1
Roncagliolo, Elisa
1
Rossignoli, Francesca
1
Tan, Pearl
1
Tarca, Ann
1
Tunyi, Abongeh A.
1
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Journal of international accounting auditing & taxation
2
The international journal of accounting : TIJA
2
Accounting in Europe
1
Australian journal of management
1
Global journal of business research : GJBR
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
Issues in accounting education
1
Journal of business ethics : JOBE
1
Journal of international accounting research
1
Research in accounting regulation
1
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas
1
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ECONIS (ZBW)
13
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1
Understanding the evolution of SFAS 141 and 142 : an analysis of comment letters
Anantharaman, Divya
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 99-110
Persistent link: https://www.econbiz.de/10011438653
Saved in:
2
How ethical are managers' goodwill impairment decisions in Spanish-listed firms?
Giner, Begoña
;
Pardo, Francisca
- In:
Journal of business ethics : JOBE
132
(
2015
)
1
,
pp. 21-40
Persistent link: https://www.econbiz.de/10011411162
Saved in:
3
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
Saved in:
4
The value of discretion in Africa : evidence from acquired intangible assets under IFRS 3
Tunyi, Abongeh A.
;
Ehalaiye, Dimu
;
Gyapong, Ernest
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050008-1-2050008-39
Persistent link: https://www.econbiz.de/10012301398
Saved in:
5
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
Saved in:
6
Changes in IFRS 3 accounting for business combinations : a feedback and effects analysis
Masadeh, Walid
;
Mansour, Ebrahim
;
Al Salamat, Wasfi A.
- In:
Global journal of business research : GJBR
11
(
2017
)
1
,
pp. 61-70
Persistent link: https://www.econbiz.de/10011697921
Saved in:
7
Beyond firm-level determinants : the effect of M&A features on the extent of M&A disclosure
Florio, Cristina
;
Lionzo, Andrea
;
Corbella, Silvano
- In:
Journal of international accounting research
17
(
2018
)
3
,
pp. 87-113
Persistent link: https://www.econbiz.de/10011987345
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8
Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences
D'Arcy, Anne
;
Tarca, Ann
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 203-226
Persistent link: https://www.econbiz.de/10011931070
Saved in:
9
Heineken's acquisition of Asia Pacific Breweries : accounting for business combinations and changes in ownership interests
Tan, Pearl
;
Lim, Chu Yeong
- In:
Issues in accounting education
32
(
2017
)
4
,
pp. 101-127
Persistent link: https://www.econbiz.de/10011789906
Saved in:
10
Accounting for business combinations and takeover premiums : pre- and post-IFRS
Bugeja, Martin
;
Loyeung, Anna
- In:
Australian journal of management
42
(
2017
)
2
,
pp. 183-204
Persistent link: https://www.econbiz.de/10011774702
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