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Unternehmenskauf nach IFRS und US-GAAP : Purchase Price Allocation, Goodwill und Impairment-Test
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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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