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Is a reported goodwill impairment loss really a goodwill impairment loss? : a financial reporting case on evaluating the efficacy of authoritative guidance
McNellis, Casey J., (2019)
Meßtheoretische Grundprobleme des Maßgeblichkeitsprinzips
Pannen, Michael, (2000)
Das System der Grundsätze ordnungsmäßiger Bilanzierung
Euler, Roland, (1996)
Accounting for value
Penman, Stephen H., (2011)
Paths to valuation, asset pricing, and practical investing : can accounting and finance approaches be reconciled?
Penman, Stephen H., (2012)
Valuation : accounting for risk and the expected return
Penman, Stephen H., (2016)