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Determinnats of mandatory goodwill disclosure : the case of impairment testing in Germany
Lazar, Laurent; Velte, Patrick - In: International journal of managerial and financial accounting 10 (2018) 4, pp. 301-330
Persistent link: https://www.econbiz.de/10011983798
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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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Beyond firm-level determinants : the effect of M&A features on the extent of M&A disclosure
Florio, Cristina; Lionzo, Andrea; Corbella, Silvano - In: Journal of international accounting research 17 (2018) 3, pp. 87-113
Persistent link: https://www.econbiz.de/10011987345
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What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter; Hamberg, Mattias - In: Accounting in Europe 18 (2021) 2, pp. 218-248
Persistent link: https://www.econbiz.de/10012597184
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M&A disclosure post-global financial crisis : the influence of family ownership
Florio, Cristina; Rossignoli, Francesca - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 291-318
Persistent link: https://www.econbiz.de/10014545182
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Examining the patterns of goodwill impairments in Europe and the US
André, Paul; Filip, Andrei; Paugam, Luc - In: Accounting in Europe 13 (2016) 3, pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
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Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312
Persistent link: https://www.econbiz.de/10011694932
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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
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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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THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY
Carrara, Mario; Baboukardos, Diogenis; Cunningham Garry M. - In: Annals of Faculty of Economics 1 (2011) 1, pp. 557-593
reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts … to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of …
Persistent link: https://www.econbiz.de/10009366159