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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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How ethical are managers' goodwill impairment decisions in Spanish-listed firms?
Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40
Persistent link: https://www.econbiz.de/10011411162
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The value of discretion in Africa : evidence from acquired intangible assets under IFRS 3
Tunyi, Abongeh A.; Ehalaiye, Dimu; Gyapong, Ernest; … - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050008-1-2050008-39
Persistent link: https://www.econbiz.de/10012301398
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Recognition of provisional goodwill : real need or communication strategy?
Roncagliolo, Elisa; Avallone, Francesco - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-16
Persistent link: https://www.econbiz.de/10013535862
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Conceptual Changes in Accounting for Business Combination
Pelák, Jiří - In: Český finanční a účetní časopis 2008 (2008) 2, pp. 62-72
measurement of goodwill and resulting impacts which are rather complex in case of business combinations achieved in stages. …
Persistent link: https://www.econbiz.de/10011194648
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Goodwill-Bilanzierung nach IFRS und Implikationen für das Controlling
Haas, Cornelia A. J. - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003819406
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Do goodwill impairments by European firms provide useful information to investors?
Schatt, Alain; Doukakis, Leonidas; Bessieux-Ollier, Corinne - In: Accounting in Europe 13 (2016) 3, pp. 307-327
Persistent link: https://www.econbiz.de/10012154570
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Langfristige Vermögenswerte in der Medien- und Digitalbranche
Hofherr, Andreas - In: IRZ : Zeitschrift für internationale Rechnungslegung 18 (2023) 1, pp. 35-40
Persistent link: https://www.econbiz.de/10013485006
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Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
Louw, Elmarie; Hall, J. H.; Brümmer, L. M. - In: South African journal of accounting research 38 (2024) 2, pp. 91-112
Persistent link: https://www.econbiz.de/10014530264
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International Financial Reporting Standard 3 Business combinations (2008) : determining whether net economic resources acquired constitute a business
Kalashyan, Gurgen - In: Research in accounting regulation 29 (2017) 2, pp. 177-178
Persistent link: https://www.econbiz.de/10011811213