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Dauerthema Goodwill-Impairment-Test - Änderung in Sicht?
Bömelburg, Peter; Landgraf, Christian; Pühl, Christian - In: IRZ : Zeitschrift für internationale Rechnungslegung 12 (2017) 3, pp. 119-123
Persistent link: https://www.econbiz.de/10011789214
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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
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Determinnats of mandatory goodwill disclosure : the case of impairment testing in Germany
Lazar, Laurent; Velte, Patrick - In: International journal of managerial and financial accounting 10 (2018) 4, pp. 301-330
Persistent link: https://www.econbiz.de/10011983798
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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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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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What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter; Hamberg, Mattias - In: Accounting in Europe 18 (2021) 2, pp. 218-248
Persistent link: https://www.econbiz.de/10012597184
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M&A disclosure post-global financial crisis : the influence of family ownership
Florio, Cristina; Rossignoli, Francesca - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 291-318
Persistent link: https://www.econbiz.de/10014545182
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Der Goodwill als bilanzielles Sorgenkind : Reaktionen auf die Reformvorschläge des IASB zur Goodwill-Bilanzierung
Czapp, Leonie; Meser, Michael - In: IRZ : Zeitschrift für internationale Rechnungslegung 17 (2022) 3, pp. 117-123
Persistent link: https://www.econbiz.de/10013163480
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Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
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Examining the patterns of goodwill impairments in Europe and the US
André, Paul; Filip, Andrei; Paugam, Luc - In: Accounting in Europe 13 (2016) 3, pp. 329-352
Persistent link: https://www.econbiz.de/10012154572