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Comparison of Discount Rates Disclosure Analysis in Goodwill Impairment Testing Among Singapore Listed Firms
Tran, Dung Manh - 2013
This study presents some evidence of discount rate selection on goodwill impairment testing under the new requirements … firms for the goodwill impairment testing with independently generated estimates of firm specific risk adjusted discount … employed the value in use method in goodwill impairment testing and defined only a single discount rate in 2007, 2006 and 2005 …
Persistent link: https://www.econbiz.de/10013075568
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Goodwill impairment testing disclosures : South African compliance in 2018
Day, Charles - In: South African journal of accounting research 34 (2020) 1, pp. 45-62
Persistent link: https://www.econbiz.de/10012170305
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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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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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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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COVID-19 pandemic and firm-level cash holding : moderating effect of goodwill and goodwill impairment
Qin, Xiuhong; Huang, Guoliang; Shen, Huayu; Fu, Mengyao - In: Emerging markets, finance & trade : a journal of the … 56 (2020) 10, pp. 2243-2258
Persistent link: https://www.econbiz.de/10012261939
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Unternehmensbewertung im Rahmen der IFRS
Ballwieser, Wolfgang - In: Corporate Governance und Interne Revision : Handbuch …, (pp. 351-364). 2008
Persistent link: https://www.econbiz.de/10003636662
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The value relevance of goodwill impairments : UK evidence
AbuGhazaleh, Naser M.; Al-Hares, Osama M.; Haddad, Ayman E. - In: International journal of economics and finance 4 (2012) 4, pp. 206-216
Persistent link: https://www.econbiz.de/10009616459
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The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence
Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157
Persistent link: https://www.econbiz.de/10011563674
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The key valuation and accounting issues arising in IFRS reporting on a business combination
Kennedy, Shân - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 1, pp. 31-33
Persistent link: https://www.econbiz.de/10010476625