Similar Search Results

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

Neueröffnung der Diskussion "Godwill: Vermögenswert oder Abschreibungspotenzial?" : das Discussion Paper des IASB zur Weiterentwicklung der Goodwillbilanzierung erweitert die Persp...

Faßhauer, Jan; Schubert, Daniel; Özcan, Harun - In: IRZ : Zeitschrift für internationale Rechnungslegung 15 (2020) 7/8, pp. 337-342

Persistent link: https://www.econbiz.de/10012262307

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

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

International Financial Reporting Standard 3 Business combinations (2008) : determining whether net economic resources acquired constitute a business

Kalashyan, Gurgen - In: Research in accounting regulation 29 (2017) 2, pp. 177-178

Persistent link: https://www.econbiz.de/10011811213

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

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

The pooling of interests to end the pooling method in IFRS

Soonawalla, Kazbi; Ireland, Jennifer - In: International Journal of Accounting, Auditing and … 6 (2010) 2/3, pp. 129-157

The pooling method of accounting for business combinations was banned in the USA in 2001 and by the International Accounting Standards Board (IASB) in 2004. Although the US ban was controversial, the IASB ban received much less opposition. We review comment letters to the IASB and discuss...

Persistent link: https://www.econbiz.de/10010670421

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

Recognition of provisional goodwill : real need or communication strategy?

Roncagliolo, Elisa; Avallone, Francesco - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10013535862