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accessRights:"restricted"
~subject:"Bilanzpolitik"
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Search: subject_exact:"Bewertung in der Bilanz"
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Bilanzpolitik
Accounting valuation
291
Bilanzielle Bewertung
291
IFRS
132
Fair value accounting
74
Fair-Value-Bilanzierung
74
Firm valuation
68
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fair value
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Kirsten, Björn
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Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
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1
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
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2
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
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3
Goodwill impairment after M&A : acquisition-level evidence
Potepa, James
;
Thomas, Jacob
- In:
Journal of financial reporting : a publication of the …
8
(
2023
)
2
,
pp. 131-155
Persistent link: https://www.econbiz.de/10014448347
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4
Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi
- In:
Emerging markets, finance and trade : EMFT
59
(
2023
)
8
,
pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
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5
Intangible assets, goodwill and earnings management : evidence from France and the UK
Kimouche, Bilal
- In:
Folia oeconomica Stetinensia : FOS
22
(
2022
)
1
,
pp. 111-129
Persistent link: https://www.econbiz.de/10014227972
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6
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
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7
Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
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8
CEO overconfidence and the timeliness of goodwill impairments
Chung, Byung Hun
;
Hribar, Paul
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 221-259
Persistent link: https://www.econbiz.de/10012596201
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9
(IR) relevance of goodwill impairment : the case of European banking (2005-2015)
Pallarés Sanchidrián, Jorge
;
Pérez García, Javier
; …
- In:
Journal of banking regulation
22
(
2021
)
1
,
pp. 24-38
Persistent link: https://www.econbiz.de/10012487292
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10
Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio
;
Amorós Martínez, Araceli
; …
- In:
Spanish journal of finance & accounting : the official …
50
(
2021
)
2
,
pp. 224-245
Persistent link: https://www.econbiz.de/10012549232
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