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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
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Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio; Amorós Martínez, Araceli; … - In: Spanish journal of finance & accounting : the official … 50 (2021) 2, pp. 224-245
Persistent link: https://www.econbiz.de/10012549232
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Accounting for goodwill under IFRS : a critical analysis
Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25
Persistent link: https://www.econbiz.de/10011624457
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Accounting rules and post-acquisition profitability in business combinations
Dickinson, Victoria; Wangerin, Daniel D.; Wild, John J. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 4, pp. 427-447
Persistent link: https://www.econbiz.de/10011630099
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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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Heineken's acquisition of Asia Pacific Breweries : accounting for business combinations and changes in ownership interests
Tan, Pearl; Lim, Chu Yeong - In: Issues in accounting education 32 (2017) 4, pp. 101-127
Persistent link: https://www.econbiz.de/10011789906
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Accounting for business combinations and takeover premiums : pre- and post-IFRS
Bugeja, Martin; Loyeung, Anna - In: Australian journal of management 42 (2017) 2, pp. 183-204
Persistent link: https://www.econbiz.de/10011774702