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The impact of IFRS on the value relevance of earnings : evidence from the emerging market of Romania
Filip, Andrei - 2007
Persistent link: https://www.econbiz.de/10003576148
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The differential information content of loss components under a conservative accounting regime
Hevas, Dimosthenis L.; Siougle, Georgia - In: Managerial finance 37 (2011) 4, pp. 316-333
Persistent link: https://www.econbiz.de/10009124165
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Die Praxis der Warenbewertung in der Einzelhandelsbranchen : Würdigung der Ergebnisse einer Umfrage vor dem Hintergrund der Anforderungen nach HGB und IAS 2
Keitz, Isabel von - In: KoR : internationale und kapitalmarktorientierte … 6 (2006) 2, pp. 101-112
Persistent link: https://www.econbiz.de/10003283687
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector
Georgakopoulou, Eleftheria; Spathis, Charalambos; … - In: International journal of managerial and financial accounting 2 (2010/11) 1, pp. 4-19
Persistent link: https://www.econbiz.de/10003977829
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Debt crisis, age and value relevance of goodwill : evidence from Greece
Pechlivanidis, Eleftherios; Ginoglou, Dimitrios; … - In: International journal of accounting and information … 30 (2022) 2, pp. 189-210
Persistent link: https://www.econbiz.de/10013343297
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Auswirkungen der Rechnungslegung auf das Rating von Unternehmen am Beispiel der Umstellung von HGB auf IFRS in der Automobilindustrie
Schneck, Ottmar; Schwarz, Dominik - In: Kredit- & Rating-Praxis : Zeitschrift der … 33 (2007) 2, pp. 18-23
Persistent link: https://www.econbiz.de/10003465817
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Use of fair values in impairment testing
Woodward, Caroline - In: The Routledge companion to fair value and financial …, (pp. 385-391). 2007
Persistent link: https://www.econbiz.de/10003515037