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Post- to pre-tax discount rates : not a simple conversion

Hayler, Richard - In: Journal of business valuation and economic loss analysis 14 (2019) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10011994462

The impact of IFRS adoption on audit fees : evidence from Jordan

Abu Risheh, Khaled E.; Al-Saeed, Mo'taz Amin - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 520-536

is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian …This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

Persistent link: https://www.econbiz.de/10010526626

UK empirical evidence on the valuation relevance of goodwill amortisation

Qureshi, Maqsood Iqbal - In: International journal of accounting and finance 3 (2011/12) 4, pp. 367-381

Persistent link: https://www.econbiz.de/10009697092

The effect of mandatory IFRS adoption on condititonal conservatism in Europe

André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514

Persistent link: https://www.econbiz.de/10011553565

Major French groups were less profitable in 2013, but their cash position was stable and their financial structure strong

Carlino, Laurent; Dairay, Germain; Mangin, Claire; … - In: Banque de France bulletin / Quarterly selection of articles 34 (2014), pp. 21-45

Persistent link: https://www.econbiz.de/10010416844

France's major listed groups continued to consolidate their finances and posted improved profitability in 2014

Carlino, Laurent; Lafon, Anne-Sophie - In: Banque de France bulletin / Quarterly selection of articles 38 (2015), pp. 5-21

Persistent link: https://www.econbiz.de/10011477485

Goodwill impairment testing under IFRS before and after the financial crisis: evidence from the UK large listed companies

Camodeca, Renato; Almici, Alex; Bernardi, Matteo - In: Problems and perspectives in management : PPM ; … 11 (2013) 3, pp. 17-23

Persistent link: https://www.econbiz.de/10010209548

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

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

Accounting discretion and purchase price allocation after acquisitions

Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270

Persistent link: https://www.econbiz.de/10011672298