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Goodwill Impairment Test in Theorie und Praxis
Dusemond, Michael - In: Unternehmenskauf nach IFRS und US-GAAP : Purchase Price …, (pp. 317-348). 2008
Persistent link: https://www.econbiz.de/10003799609
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How do auditors assess key inputs in a discounted cash flow model of goodwill?
Boritz, Jefim E.; Timoshenko, Lev M. - In: Behavioral research in accounting 34 (2022) 2, pp. 19-47
Persistent link: https://www.econbiz.de/10013532098
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Wertorientiertes Risikocontrolling : Verknüpfung mit dem Goodwill Impairment Test nach IAS 36 und die Überwachungsverantwortung des Abschlussprüfers
Lenz, Alexander; Tilch, Thomas - In: ZRFG : risk, fraud & governance ; Prävention, … 3 (2008) 3, pp. 101-110
Persistent link: https://www.econbiz.de/10003719241
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Do Goodwill and Its Impairment Write-Offs Predict Future Cash Flows Under the IFRS Regime?
Choi, Jong-Seo - 2018
This paper aims to examine the abilities of goodwill and its impairment write-offs in predicting future expected cash … flows. Using a sample of Korean listed firms which reported a positive goodwill balance during the period of 2011 to 2014 …, we observe positive associations between goodwill balance, impairment write-offs, and up to two-year-ahead cash flows …
Persistent link: https://www.econbiz.de/10012915684
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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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EVA/RAROC vs. MCEV earnings : a unification approach
Kraus, Christian - In: The Geneva papers on risk and insurance - issues and … 38 (2013) 1, pp. 113-136
Persistent link: https://www.econbiz.de/10009721806
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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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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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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
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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