Similar Search Results

Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets

Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - HAL - 2008

This study investigates whether European firms reporting under domestic GAAPs exhibit major differences while examining the relationship between their economic (financial, operating and competitive) performance and their recognized intangible investment (RII). Using a five-European-country...

Persistent link: https://www.econbiz.de/10011025567

The impact of industry competition on the value relevance of goodwill impairments across different information environments

Alshehabi, Ahmad; Halabi, Hussein; Adwan, Sami; … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015065925

Bewertung immaterieller Vermögenswerte : Grundlagen, Anwendung, Bilanzierung und Goodwill

Moser, Ulrich - 2011

Persistent link: https://www.econbiz.de/10009127922

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

Can R&D Expenditures Affect Firm Market Value? An Empirical Analysis of a Panel of European Listed Firms

Duqi, Andi - 2013

We investigate the relationship between research and development expenditures and the market value of European listed companies that continuously implemented R&D over the 2001-2007 period. According to the theory of efficient financial markets, investors should correctly value tangible and...

Persistent link: https://www.econbiz.de/10013094728

Testing the Relevance of Goodwill Amortisation within the Ohlson (1995) Value Relevance Model Using Share Returns

Senthilnathan, Samithamby - 2013

whether the level or the presence of positive goodwill amortisation helps to explain subsequent returns, where prior year … goodwill amortisation and its positive presence are considered for their forward looking earnings related information. The … results indicate the irrelevance of the level of prior year goodwill amortisation for explaining monthly returns. The presence …

Persistent link: https://www.econbiz.de/10013095212

The impact of key audit matters on goodwill accounting and investment behavior : evidence from China

Ma, Qianqun; Zhou, Jianan; Wang, Qi; Wang, Kongwen - In: International review of financial analysis 93 (2024), pp. 1-15

Persistent link: https://www.econbiz.de/10014543429

Accounting for public relations: exploring radical alternatives

Elmer, Paul - In: Corporate Communications: An International Journal 6 (2001) 1, pp. 12-17

goodwill, continues to be regarded as intangible. As a result its financial value is framed within formally …

Persistent link: https://www.econbiz.de/10014691500

Media effect in commercial sponsorship

Meenaghan, Tony; Shipley, David - In: European Journal of Marketing 33 (1999) 3/4, pp. 328-348

Persistent link: https://www.econbiz.de/10014723320

Sponsorship and the Image of the Sponsor

McDonald, Colin - In: European Journal of Marketing 25 (1991) 11, pp. 31-38

corporate and brand values. The “goodwill” effects engendered by sponsorship are subtle and difficult for consumers to …

Persistent link: https://www.econbiz.de/10014724753