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accessRights:"restricted"
~subject:"Bilanzielle Bewertung"
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Search: subject_exact:"Bewertung in der Bilanz"
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Bilanzielle Bewertung
Accounting valuation
291
IFRS
132
Fair value accounting
74
Fair-Value-Bilanzierung
74
Firm valuation
68
Unternehmensbewertung
68
Geschäftswert
53
Goodwill
53
Deutschland
39
Germany
39
Depreciation
33
Immaterielle Werte
33
Intangible assets
33
Abschreibung
32
Accounting
32
Rechnungswesen
32
Accounting standards
31
Bilanzierungsgrundsätze
31
Theorie
31
Theory
31
Börsenkurs
26
Share price
26
Accounting policy
25
Bilanzpolitik
25
USA
24
United States
24
Firm value
22
Unternehmenswert
22
Value relevance
21
Immaterielle Güter
19
Intangible goods
19
fair value
17
Takeover
16
Übernahme
16
Estimation
15
Schätzung
15
Financial analysis
14
Finanzanalyse
13
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13
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242
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49
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Burger, Marcus
3
Cardao-Pito, Tiago
3
Hellman, Niclas
3
Novotny-Farkas, Zoltán
3
Altman, Edward I.
2
Anderson, Spencer B.
2
Asbahr, Karsten
2
Barth, Mary E.
2
Bepari, Md Khokan
2
Brown, Jason L.
2
Callen, Jeffrey L.
2
Chaille, Suzanne
2
Chircop, Justin
2
Conant, Donald
2
Curtis, Asher
2
Ellul, Andrew
2
Filip, Andrei
2
Flascha, Georg
2
Hjelström, Tomas
2
Hodder, Leslie
2
Hoffmann, Wolf-Dieter
2
Hofmann, Jonathan
2
Hopkins, Patrick E.
2
Jennergren, Lars Peter
2
Jotikasthira, Chotibhak
2
Kang, Yoon Ju
2
Kirsten, Björn
2
Klinz, Reiner
2
Landsman, Wayne R.
2
Laux, Christian
2
Lundblad, Christian
2
Nickenig, Karin
2
Paugam, Luc
2
Rinker, Carola
2
Ryan, Stephen G.
2
Schaffhauser-Linzatti, Michaela
2
Schober, Christoph
2
Sellhorn, Thorsten
2
Sivaramakrishnan, Konduru
2
Stefani, Ulrike
2
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Springer Fachmedien Wiesbaden
10
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2
Peter Lang GmbH
1
Universität des Saarlandes
1
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Der Betrieb
15
SpringerLink / Bücher
13
The accounting review : a publication of the American Accounting Association
12
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
8
Abacus : a journal of accounting, finance and business studies
6
Social and environmental accountability journal : journal of the Centre for Social and Environmental Accounting Research (CSEAR)
6
Journal of accounting, auditing & finance : JAAF
5
Journal of international accounting auditing & taxation
5
Journal of international accounting research
5
Research
5
Springer eBook Collection
5
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
4
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting in Europe
4
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
4
Emerging markets, finance and trade : EMFT
4
Issues in accounting education
4
Journal of accounting & economics
4
Review of accounting studies
4
Accounting history review
3
Accounting, Economics, and Law : AEL ; a convivium
3
Advances in accounting : a research annual
3
European accounting review
3
International journal of accounting and information management
3
International journal of critical accounting : IJCA
3
Investment management and financial innovations
3
Journal of business finance & accounting : JBFA
3
Rechnungswesen und Unternehmensüberwachung
3
Review of quantitative finance and accounting
3
Accounting research journal
2
Auditing : a journal of practice & theory
2
Auditing and Accounting Studies
2
BestMasters
2
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
2
Die Betriebswirtschaft : DBW
2
Discussion paper / Centre for Economic Policy Research
2
Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
2
Journal of accounting, auditing & finance
2
Journal of business valuation and economic loss analysis
2
Journal of contemporary accounting & economics
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ECONIS (ZBW)
291
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1
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
Persistent link: https://www.econbiz.de/10014507631
Saved in:
2
Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.
;
Gu, Yu
;
Hu, Hanxin
;
Medinets, Ann F.
; …
- In:
Journal of emerging technologies in Accounting
21
(
2024
)
1
,
pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
Saved in:
3
Fair value information and regulatory capital management using financial asset reclassification by Korean insurers
Lee, Eugenia Y.
;
Kim, Young Jun
;
Lee, Sangyoon
- In:
Finance research letters
56
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014473657
Saved in:
4
Value relevance of earnings and book value of equity in profit versus loss reporting firms : significance of intangible intensity
Kumari, Pooja
;
Mishra, Chandra Sekhar
- In:
Accounting research journal
36
(
2023
)
2/3
,
pp. 166-182
Persistent link: https://www.econbiz.de/10014329980
Saved in:
5
Motivation of discretionary goodwill impairments
Yang, Shengyi
;
Zhu, Shaoying
- In:
Research in international business and finance
66
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014462209
Saved in:
6
Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities
Chung, Sung Gon
;
Lee, Cheol
;
Lobo, Gerald J.
;
Yong, Kevin Ow
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 833-856
Persistent link: https://www.econbiz.de/10014382690
Saved in:
7
Market perceptions of fair value reporting for tangible assets
Conaway, Jenelle K.
;
Liang, Lihong
;
Riedl, Edward J.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 908-933
Persistent link: https://www.econbiz.de/10014382699
Saved in:
8
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
Saved in:
9
Data analytics for undergraduate tax students : an Alteryx case study for MACRS depreciation
Cheng, Christine
;
Rhoades-Catanach, Shelley C.
;
Watson, Luke
- In:
Issues in accounting education
38
(
2023
)
4
,
pp. 145-164
Persistent link: https://www.econbiz.de/10014431459
Saved in:
10
Third-party source switches : objective valuation or fair value opinion shopping?
Koo, Minjae
;
Sivaramakrishnan, Konduru
;
Zhao, Yuping
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 405-433
Persistent link: https://www.econbiz.de/10014431557
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