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The value relevance of intangibles : some evidence on industry sector, firm performance and size effects
Qureshi, Maqsood Iqbal - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 293-307
Persistent link: https://www.econbiz.de/10011818965
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Ansatz und Bewertung immaterieller Wirtschaftsgüter beim Unternehmenserwerb
Wehrum, Konstantin - 2011
Persistent link: https://www.econbiz.de/10012878054
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Die Bedeutung immaterieller Vermögenswerte in der deutschen IFRS-Bilanzierungspraxis
Küting, Karlheinz - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 10, pp. 315-323
Persistent link: https://www.econbiz.de/10003759537
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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
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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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The impact of customer capital on company's market value : an empirical study from 100 U.S. stock market leaders
Lehenchuk, Serhii; Zavalii, Tetiana - In: International journal of management and economics 57 (2021) 4, pp. 299-312
The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...
Persistent link: https://www.econbiz.de/10012821523
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Intangibles as innovative drivers for competitive businesses
Lopes, Ilídio Tomás; Ferreira, Catarina Filipa Pitau - In: International journal of business innovation and … 24 (2021) 2, pp. 238-260
Persistent link: https://www.econbiz.de/10012507207
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Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442