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Year of publication
Subject
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Accounting valuation 2,811 Bilanzielle Bewertung 2,806 IFRS 865 Deutschland 744 Germany 739 Theorie 471 Theory 471 Fair value accounting 398 Fair-Value-Bilanzierung 398 Unternehmensbewertung 343 Firm valuation 326 Goodwill 275 Geschäftswert 274 USA 259 United States 257 Bilanzierungsgrundsätze 249 Accounting standards 242 Rechnungswesen 215 Accounting 211 Intangible assets 208 Immaterielle Werte 207 Bilanz 206 Balance sheet 151 Abschreibung 149 Jahresabschluss 138 Depreciation 137 Bilanzrecht 130 Accounting law 124 Financial statement 120 Balancing accounts 118 Bilanzierung 118 Bewertung 111 Bilanzpolitik 111 Accounting policy 108 Welt 108 World 108 Immaterielle Güter 91 Intangible goods 91 Market value 90 Marktwert 90
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Online availability
All
Free 367 Undetermined 353 CC license 14
Type of publication
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Article 1,713 Book / Working Paper 1,084 Journal 14 Other 2
Type of publication (narrower categories)
All
Article in journal 1,370 Aufsatz in Zeitschrift 1,370 Aufsatz im Buch 323 Book section 323 Hochschulschrift 307 Thesis 267 Graue Literatur 266 Non-commercial literature 266 Arbeitspapier 174 Working Paper 174 Bibliografie enthalten 133 Bibliography included 133 Collection of articles of several authors 55 Sammelwerk 55 Lehrbuch 27 Textbook 27 Aufsatzsammlung 21 Amtsdruckschrift 20 Government document 20 Konferenzschrift 12 Ratgeber 12 Case study 11 Fallstudie 11 Guidebook 11 No longer published / No longer aquired 11 Conference paper 9 Konferenzbeitrag 9 Conference proceedings 8 Festschrift 7 Handbook 7 Handbuch 7 Reprint 7 Statistik 6 Mehrbändiges Werk 5 Multi-volume publication 5 Statistics 5 Bibliografie 4 Gesetz 3 Law 3 Advisory report 2
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Language
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English 1,546 German 1,175 French 17 Dutch 12 Hungarian 10 Polish 10 Russian 8 Undetermined 6 Czech 4 Danish 4 Italian 4 Spanish 4 Romanian 3 Slovak 3 Finnish 2 Albanian 2 Turkish 2 Bulgarian 1 Croatian 1 Portuguese 1 Swedish 1 Ukrainian 1
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Author
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Küting, Karlheinz 23 Zülch, Henning 16 Baetge, Jörg 12 Lüdenbach, Norbert 12 Carlin, Tyrone M. 11 Finch, Nigel 11 Müller, Stefan 11 Ballwieser, Wolfgang 10 Herzig, Norbert 10 Kupsch, Peter 9 Leuz, Christian 9 Moser, Ulrich 9 Penman, Stephen H. 9 Prucha, Ingmar R. 9 Bertl, Romuald 8 Filip, Andrei 8 Hoffmann, Wolf-Dieter 8 Kümpel, Thomas 8 Landsman, Wayne R. 8 Laux, Christian 8 Barth, Mary E. 7 Callen, Jeffrey L. 7 Costa, Ericka 7 Hommel, Michael 7 Magnan, Michel 7 Nadiri, Mohammed Ishaq 7 Nissim, Doron 7 Plantin, Guillaume 7 Sapra, Haresh 7 Sattler, Henrik 7 Schildbach, Thomas 7 Schmidt, Martin 7 Wüstemann, Jens 7 Andreaus, Michele 6 Huizinga, Harry 6 Kuhner, Christoph 6 Laeven, Luc 6 Paugam, Luc 6 Pratt, Shannon P. 6 Shin, Hyun Song 6
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Institution
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National Bureau of Economic Research 11 Springer Fachmedien Wiesbaden 11 Verlag Dr. Kovač 5 Technische Universität Clausthal 4 Ekonomiska forskningsinstitutet <Stockholm> 3 Linde Verlag 3 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 2 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 2 Institut der Wirtschaftsprüfer in Deutschland 2 Institut national de la statistique et des études économiques <Frankreich> / Direction des études et synthèses économiques 2 Universität Mannheim 2 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 2 Academia de Studii Economice <Bukarest> / Catedra Finanţe-Bănci 1 Albert-Ludwigs-Universität Freiburg / Institut für Forsteinrichtung und Forstliche Betriebswirtschaft 1 Arbeitsgemeinschaft Energiebilanzen 1 Arthur Andersen and Co. <London> 1 Bayern 1 Bayern / Bayerisches Landesamt für Statistik und Datenverarbeitung 1 Boston Consulting Group 1 Bundesanzeiger Verlag 1 Centre for Co-operation with European Economies in Transition 1 Centrum voor Bedrijfseconomisch Onderzoek <Rotterdam> / Department of Business Finance and Portfolio Investment 1 Chambre de commerce et d'industrie de Paris 1 Christian-Albrechts-Universität zu Kiel 1 Cornell University / Department of Agricultural Economics 1 Deutsche Landwirtschafts-Gesellschaft 1 Deutschland / Statistisches Bundesamt 1 Deutschland <DDR> / Ministerium der Finanzen 1 Eric Cuvillier <Firma> 1 Europäische Kommission / Generaldirektion Unternehmen 1 Fachinstitut der Steuerberater 1 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 1 Finnland / Maatalousmaan Verotusarvotoimikunta 1 Frankreich 1 Företagsekonomiska Institutionen <Turku> 1 Geodéziai és Kartográfiai Egyesület 1 Gesellschaft für Finanzwirtschaft in der Unternehmensführung / Arbeitskreis Rechnungslegungsvorschriften in der EG-Kommission 1 Großbritannien / Export Credits Guarantee Department 1 Guatemala 1 Guo li Beiping yan jiu yuan / Di zhi xue yan jiu suo 1
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Published in...
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Der Betrieb 60 WPg : Kompetenz schafft Vertrauen 55 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 52 Betriebs-Berater : BB 42 IRZ : Zeitschrift für internationale Rechnungslegung 29 Review of accounting studies 27 Europäische Hochschulschriften / 5 25 Abacus : a journal of accounting, finance and business studies 24 The accounting review : a publication of the American Accounting Association 23 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 21 Betriebswirtschaftliche Forschung und Praxis : BFuP 21 Journal of accounting & economics 21 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 18 Issues in accounting education 16 Steuer, Wirtschaft und Recht : SWR 16 Journal of business economics : JBE 14 Journal of international accounting auditing & taxation 14 SpringerLink / Bücher 13 Jahrbuch für Controlling und Rechnungswesen 12 Journal of accounting research 12 The international journal of accounting : TIJA 12 Gabler Edition Wissenschaft 11 Journal of business finance & accounting : JBFA 11 NBER working paper series 11 Accountability and social accounting for social and non-profit organizations 10 Accounting horizons : a quarterly publication of the American Accounting Association 10 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 10 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 10 Rechnungslegung und Wirtschaftsprüfung : RW 10 Rechnungslegung, Prüfung und Beratung : Herausforderungen für den Wirtschaftsprüfer; Festschrift zum 70. Geburtstag von Professor Dr. Rainer Ludewig 10 Review of quantitative finance and accounting 10 Australian accounting review 9 European accounting review 9 International journal of accounting, auditing and performance evaluation : IJAAPE 9 Journal of accounting & organizational change 9 NBER Working Paper 9 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 9 Research in accounting regulation 9 The Routledge companion to fair value and financial reporting 9 Working paper / National Bureau of Economic Research, Inc. 9
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Source
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ECONIS (ZBW) 2,807 RePEc 3 BASE 2 Other ZBW resources 1
Showing 1 - 50 of 2,813
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Accounting for goodwill
Huber, Stefan; McClure, Charles - In: Journal of accounting research 63 (2025) 3, pp. 1145-1185
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Axioms of depreciation methods
Arata, Eiko; Hokari, Toru - 2025
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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
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Investing in Netflix : accounting for content assets
Henderson, Darren - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 4, pp. 585-604
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Manager sentiment and conditional conservatism
Collins, Daniel W.; Nguyen, Nhat Q.; Tri Tri Nguyen - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2336-2370
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Back to goodwill amortisation and the financial performance of public and private firms in Spain
Peón, David; Ruiz, Fernando - In: Revista de Contabilidad 27 (2024) 1, pp. 146-159
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The role of fair value accounting in debt structure decisions : evidence from priority structure and financial flexibility
Wang, Dongyi - In: The international journal of accounting 59 (2024) 3, pp. 1-33
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Evaluation of fair value relevance and sensitivity to valuation assumptions
Ma, Le; Wells, Peter - In: Abacus : a journal of accounting, finance and business … 60 (2024) 3, pp. 419-445
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Methods of financial valuation of intellectual assets of an enterprise and peculiarities of their reflection in accounting
Perchuk, Oksana; Yosypenko, Olena - In: Ekonomičnyj visnyk universytetu : zbirnyk naukovych … 19 (2024) 2, pp. 95-103
Changes in the accounting principles caused by changing business conditions, economic development, rising living standards, emergence of new needs and scientific and technological progress create an urgent need to reflect and value intellectual assets of enterprises in accounting. The purpose of...
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Depreciation and Impairments
Kasim, Chelsea - 2023
Depreciation is an accounting method used to allocate the cost of a tangible asset or physical asset over its useful life. This is necessary to measure the company's net income in each accounting period. Depreciation allows companies to earn income from the assets they own by paying for them...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353137
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Valuing Brands as Depreciating Assets
Kimball, Ralph - 2023
Because existing brand valuation models treat the brand as a growing perpetuity, they contain an implicit assumption of future marketing expenditures sufficient to maintain the growth rates and operating margins embedded in the valuation model. As a result, these models cannot be used to...
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Fair Value Measurement
Titi, Meysiana - 2023
Fair value is a term often used in the world of finance, accounting, and asset valuation, reflecting a rational and fair price that is acceptable between transacting parties in a free and competitive market. It is important to recognize that fair value determination is essential in many aspects...
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Management's discretionary assessments of goodwill impairments : evidence from STOXX Europe 600
Kjærland, Frode; Forbord, Kristian; Oust, Are; … - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-26
The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the current International Financial Reporting...
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Accounting for goodwill in China : a case study of two-step acquisitions
Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - In: China journal of accounting studies 11 (2023) 4, pp. 695-718
We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...
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Value relevance of goodwill accounting : how a forward-looking valuation approach guides goodwill recoverability
Just, Ruben; Honold, Dirk; Meckl, Reinhard - In: Cogent business & management 10 (2023) 3, pp. 1-28
This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A. For this purpose, the measure of future potential (FP) is defined as a...
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The value-relevance of fair value measurement for inventories
Badenhorst, Wessel M.; Well, Rieka von - In: Australian accounting review : AAR 33 (2023) 2, pp. 135-159
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Accounting for intangible assets : thinking it through
Penman, Stephen H. - In: Australian accounting review : AAR 33 (2023) 1, pp. 5-13
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Accounting Rule Reform and Conditional Conservatism
Zhang, Juan; Grace, Martin F. - 2023
This paper investigates how accounting rule reform affects the usage of conditional conservatism in the property-liability (P&L) insurance industry. More specifically, whether the accounting rule changes that strengthen the internal control over financial reporting and improve the financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014264087
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Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 75-100
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Accounting for Goodwill in China : A Case Study of Two-Step Acquisitions
Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023
We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognized on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong’s Wing Lung Bank to gain...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014256597
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Depreciation, Impairments, and Depletion
Theovanus, George Phieter; Wijaya, Jearemy Janvier; … - 2023
Most individuals at one time or another purchase and trade in an automobile. The automobile dealer and the buyer typically discuss what the trade-in value of the old car is. Also, they may talk about what the trade-in value of the new car will be in several years. In both cases a decline in...
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Financial Asset Aggregation and Information Loss
Curtis, Asher; Loh, Wei Ting; Raney, Robert A. - 2023
This study examines how aggregation in financial reporting leads to information loss using a sample of firms that report individual financial assets. The level of information loss increases with the level of aggregation; however, combining assets with similar risk-factor exposures mitigates this...
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Third-Party Source Switches : Objective Valuation or Fair Value Opinion Shopping?
Koo, Minjae; Sivaramakrishnan, Konduru; Zhao, Yuping - 2023
Fair value estimates from external third-party sources are generally considered more reliable than internal estimates based on managerial inputs. However, even externally sourced estimates are subject to managerial opportunism, because firms can switch from one external source to another. In the...
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Motivation of Discretionary Goodwill Impairments
Yang, Shengyi; Zhu, Shaoying - 2023
With the wave of M&A, total amount of goodwill balances has been accumulated to a enormous number in Chinese capital market. Accounting Standards is controversial about high discretion in the goodwill subsequent measurements. This study examines whether goodwill book value is consistent with...
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The decision relevance of loan fair values for depositors
Chen, Qi; Vashishtha, Rahul; Wang, Shuyan - In: Journal of accounting research 63 (2025) 1, pp. 207-254
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Fair value measurement in inactive crypto asset markets
Beigman, Eyal; Brennan, Gerard; Hsieh, Sheng-Feng; … - 2025
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Cost-benefit trade-offs in acquirers' goodwill valuations
Koonce, Lisa; Toynbee, Sara; White, Brian J. - 2025
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Values in accounting
Shan, Yaowen; Wright, Sue - In: Australian accounting review : AAR 35 (2025) 1, pp. 3-4
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Default or Depreciate
Önder, Yasin Kürşat; Sunel, Enes - 2022
We propose a theory of domestic and foreign currency debt and limited commitment to exchange-rate and debt repayment policies. Exchange-rate depreciation is costly, but reduces the real value of domestic-currency debt and helps smooth consumption without the full punishment of default. However,...
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A note on auditing fair value of investment properties : practice briefing
Nordlund, Bo; Lorentzon, Johan; Lind, Hans - In: Journal of property investment & finance 40 (2022) 1, pp. 108-115
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Goodwill Impairment After M&A : Acquisition-Level Evidence on Compliance With SFAS 142
Potepa, James; Thomas, Jacob K. - 2022
To provide a fuller picture of compliance with SFAS 142, we hand-collect data to track 893 large acquisitions. Our model, which links impairments to post-acquisition performance declines and acquisition-year attributes, identifies 349 acquisitions as likely to impair. We expand compliance to...
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When Is Depreciation Meaningful in Valuation? Changing Valuation Weights for U.S. REITs and Non-REITs
Begley, Joy; Chamberlain, Sandra; Joo, Jeong Hwan - 2022
This article regresses the market value of equity on pre-depreciation income and on depreciation expense for capital-intensive firms, referring to the coefficients from our model as valuation weights. The valuation weight on depreciation expense versus the weight on pre-depreciation income are...
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Fair Value Measurement and Private Equity Fund Interim Valuations
Sefiloglu, Onur - 2022
Private equity investors require accurate estimates for the market value of their investments to perform optimal fund allocations and correctly diversify their portfolios. Since private equity investments are mostly privately held and do not have an active market valuation, these estimates rely...
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Overview of assessment of enterprise assets according to national accounting standards in the context of safe risks
Zatoka, Tetiana - In: Technology audit and production reserves 3 (2022) 4/65, pp. 6-10
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Temporary super depreciation allowances for green and digital investments
Funke, Michael; Terasa, Raphael - 2022
As an incentive to increase high-impact investment and boost growth, the German Federal Government is planning to introduce a targeted temporary super depreciation allowance to support much-needed green and digital transitions. Using a calibrated multi-sector DSGE model, we find that the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013285588
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Investment and Contagion Tradeoffs Between Fair Value and Historical Cost Accounting
Acharya, Viral V.; Mukherjee, Saptarshi; Sundaram, … - 2022
We examine the effects of fair-value accounting (FVA) and historical-cost accounting (HCA) regimes on the ex-ante financing of projects by external investors. We formulate a model highlighting the relative merits and demerits of each accounting regime, in particular the sub-optimal continuations...
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Current value as relational becoming : the case of goodwill impairment testing
Hartmann, Berit - In: Qualitative research in accounting & management 19 (2022) 4, pp. 386-415
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Goodwill recognition in Malawian Banking Industry – Fair Value Based Approach
Kampanje, Brian Phiri - 2022
Very often than not, business acquisition results in recognition of goodwill as the consideration paid to gain control of the acquiree is higher than the fair value of the net assets acquired to compensate for synergies which acquirer benefits from the business combination. Negative goodwill is...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013307687
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Level 3 Fair Value Measurement and Systemic Risk
Liao, Scott; Ott, Jacob; Yao, Ethan; Zhang, Haiwen (Helen) - 2022
Motivated by bank regulators’ use of level 3 fair value assets as an indicator for systemic risk, we examine whether level 3 fair value assets contribute to systemic risk buildup via the balance sheet liquidity channel and how financial reporting transparency mitigates the risk buildup. We...
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Agency costs of debt in conglomerate firms
Altieri, Michela - In: Journal of financial and quantitative analysis : JFQA 57 (2022) 8, pp. 3048-3080
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Accounting for intangible assets : suggested solutions
Barker, Richard; Lennard, Andrew; Penman, Stephen H.; … - In: Accounting and business research 52 (2022) 6, pp. 601-630
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The evolution of fair value measurement
Fontes, Joana Cardoso; Panaretou, Argyro; Shakespeare, … - In: Accounting and business research 54 (2024) 7, pp. 760-774
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Valuation specialists and value relevance of fair value measurements : evidence from international banks
Bu, Chen; Zhang, Yuyu; Yao, Daifei - In: Journal of international accounting research 23 (2024) 3, pp. 1-27
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Effect of human resource investments in internal controls on goodwill impairment
Jo, Eun Hye; Lee, Jung Wha - In: Pacific accounting review 36 (2024) 1, pp. 39-59
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The effect of PCAOB inspections on corporate innovation : evidence from deficiencies about the valuation of intangibles
Kim, Jungbae - In: Review of accounting studies 29 (2024) 2, pp. 1491-1523
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Differences in the value relevance of identifiable intangible assets
King, Zachary; Linsmeier, Thomas J.; Wangerin, Daniel D. - In: Review of accounting studies 29 (2024) 4, pp. 3838-3886
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The information content of half-yearly goodwill impairment losses : analysis of the European context
Roncagliolo, Elisa - In: International journal of accounting and information … 32 (2024) 2, pp. 258-278
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The (exit) price of a horse : finding the fair value of an unusual nonfinancial asset
Altiero, Elizabeth C.; Libby, Theresa; Olczak, Wioleta - In: Issues in accounting education 39 (2024) 1, pp. 79-92
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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
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Fair value of earnouts : valuation uncertainty or managerial opportunism?
Ferguson, Andrew; Hu, Wei; Lam, Peter - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 141-167
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