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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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Do goodwill impairments by European firms provide useful information to investors?
Schatt, Alain; Doukakis, Leonidas; Bessieux-Ollier, Corinne - In: Accounting in Europe 13 (2016) 3, pp. 307-327
Persistent link: https://www.econbiz.de/10012154570
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Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
Louw, Elmarie; Hall, J. H.; Brümmer, L. M. - In: South African journal of accounting research 38 (2024) 2, pp. 91-112
Persistent link: https://www.econbiz.de/10014530264
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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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Normzweckkonforme Umsetzung fundamentaler Unternehmensbewertungsverfahren in der IFRS-Bilanzfunktion
Hachmeister, Dirk; Ruthardt, Frederik - In: IRZ : Zeitschrift für internationale Rechnungslegung 9 (2014) 10, pp. 377-383
Persistent link: https://www.econbiz.de/10010436553
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Does goodwill pressure drive business restructuring based on subsidiary disposal?
Xu, Jingjing; Huang, Haijie; Lee, Edward; Jirada Petaibanlue - In: International review of financial analysis 86 (2023), pp. 1-13
Persistent link: https://www.econbiz.de/10014248606
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Implikationen der steigenden Inflation sowie steigender Zinssätze für den Goodwill-Impairment-Test
Zwirner, Christian; Zimny, Gregor - In: IRZ : Zeitschrift für internationale Rechnungslegung 17 (2022) 10, pp. 417-420
Persistent link: https://www.econbiz.de/10013413016
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Auswirkungen des gestiegenen Leitzinsniveaus auf den Goodwill-Impairment-Test : konzeptionelle Anmerkungen und empirische Befunde
Zwirner, Christian; Schöffel, Sebastian - In: IRZ : Zeitschrift für internationale Rechnungslegung 19 (2024) 9, pp. 361-365
Persistent link: https://www.econbiz.de/10015061339
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Quality of disclosed information with emphasis on goodwill impairment
Boučková, Markéta - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 37-52
This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …
Persistent link: https://www.econbiz.de/10011527011