Narrow search
Showing 1 - 10 of 2,678
Cover Image
Determinants of Goodwill Impairment : International Evidence
Glaum, Martin - 2015
This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … whether or not to impair goodwill. We find that firms' decisions are related to measures of performance, but also to proxies … for managerial and firm-level incentives. We also find that goodwill impairment is associated with lagged stock …
Persistent link: https://www.econbiz.de/10013022446
Cover Image
Goodwill accounting in selected countries and the harmonization of International Accounting Standards
Brunovs, Rudolf; Kirsch, Robert J. - 2008
Persistent link: https://www.econbiz.de/10003715405
Cover Image
Die Goodwillbilanzierung im finalisierten Business Combinations Project Phase II : Erstkonsolidierung, Werthaltigkeitstest und Endkonsolidierung
Küting, Karlheinz; Weber, Claus-Peter; Wirth, Johannes - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 3, pp. 139-152
Persistent link: https://www.econbiz.de/10003646280
Cover Image
Accounting for acquisitions according to IFRS : results from a Pan-European survey study
Glaum, Martin; Street, Donna L.; Vogel, Silvia - In: Globale Finanzberichterstattung : Entwicklung, …, (pp. 395-422). 2008
Persistent link: https://www.econbiz.de/10003668411
Cover Image
Zur Zwecksadäquanz der "neuen" Goodwill-Bilanzierung nach IFRS : eine messtheoretische Analyse der Erst- und Folgebilanzierung
Haaker, Andreas - In: Jahrbuch für Controlling und Rechnungswesen (2009), pp. 119-148
Persistent link: https://www.econbiz.de/10003829341
Cover Image
Bewertungen von Beteiligungen und Firmenwerten nach HGB und IFRS
Schulte, Jörn - In: Betriebliches Rechnungswesen und Controlling im …, (pp. 53-67). 2005
Persistent link: https://www.econbiz.de/10003009745
Cover Image
New product development and firm value in mobile handset production
Koski, Heli; Kretschmer, Tobias - 2009
We study the effect of new product introduction on firm value. Using a unique sample on mobile phone handset introduction by 16 major handset manufacturers over 10 years, we distinguish between imitative product introduction and truly innovative product introduction. We find that while most...
Persistent link: https://www.econbiz.de/10003788992
Cover Image
New product development and firm value in mobile handset production
Koski, Heli; Kretschmer, Tobias - In: Information economics and policy : IEP 22 (2010) 1, pp. 42-50
Persistent link: https://www.econbiz.de/10003951413
Cover Image
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