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Do firms manage fair value estimates? : an examination of SFAS 142 goodwill impairments
Jarva, Henry - In: Journal of business finance & accounting : JBFA 36 (2009) 9/10, pp. 1059-1086
Persistent link: https://www.econbiz.de/10003909836
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Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms
Carlin, Tyrone M.; Finch, Nigel - In: Managerial finance 36 (2010) 9, pp. 785-798
Persistent link: https://www.econbiz.de/10008662556
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Goodwill accounting and performance measurement
Schultze, Wolfgang; Weiler, Andreas - In: Managerial finance 36 (2010) 9, pp. 768-784
Persistent link: https://www.econbiz.de/10008662557
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The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
Aharony, Joseph; Bar-Niv, Ran; Falk, Haim - In: European accounting review 19 (2010) 3, pp. 535-578
Persistent link: https://www.econbiz.de/10008695430
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Impairment nach IAS 36 im Härtetest
Teitler-Feinberg, Evelyn - In: Finanz- und Rechnungswesen : Jahrbuch (2010), pp. 103-130
Persistent link: https://www.econbiz.de/10003937569
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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
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Fair value accounting and intangible assets : goodwill impairment and managerial choice
Lhaopadchan, Suntharee - In: Journal of financial regulation and compliance : an … 18 (2010) 2, pp. 120-130
Persistent link: https://www.econbiz.de/10003983485
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Der Impairment-Test nach IAS 36 in der Phase des wirtschaftlichen Abschwungs
Erdmann, Mark-Ken; Focken, Elke - In: IFRS und BilMoG : Herausforderungen für das Bilanz- …, (pp. 181-198). 2010
Persistent link: https://www.econbiz.de/10008653873
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Costs of accounting for goodwill : accounting standards update 2011-08
Henry, Elaine; Holzmann, Oscar J. - In: The journal of corporate accounting & finance 23 (2011/12) 2, pp. 89-93
Persistent link: https://www.econbiz.de/10009499738