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Human resources disclosure in Danish intellectual capital statements : enhancing comparability of business models a decade ago

Rimmel, Gunnar; Dergård, Johan; Jonäll, Kristina - In: Journal of human resource costing & accounting : JHRCA 16 (2012) 2, pp. 112-141

Persistent link: https://www.econbiz.de/10009680824

Biodiversity reporting in Sweden : corporate disclosure and preparers' views

Rimmel, Gunnar; Jonäll, Kristina - In: Accounting, auditing & accountability journal 26 (2013) 5, pp. 746-778

Persistent link: https://www.econbiz.de/10009781073

Human capital disclosures in Swedish state-owned enterprises - a comparison of integrated reporting versus traditional reporting

Rimmel, Gunnar - In: Challenges in managing sustainable business : …, (pp. 55-75). 2019

Persistent link: https://www.econbiz.de/10011985872

Goodwill under IFRS : relevance and disclosures in an unfavorable environment

Baboukardos, Diogenis; Rimmel, Gunnar - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10010336159

Goodwill Under IFRS : Relevance and Disclosures in an Unfavorable Environment

Baboukardos, Diogenis - 2016

The accounting treatment of purchased goodwill under IFRS has been severely criticized due to the extensive use of fair value accounting. The purpose of this study is to enrich the ongoing debate upon this issue by drawing attention to the market valuation implications of goodwill in a country...

Persistent link: https://www.econbiz.de/10013003849