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subject:"Goodwill"
~accessRights:"restricted"
~source:"econis"
~subject:"Theory"
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Search: subject_exact:"Bewertungsmethode der Bilanz"
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Goodwill
Theory
Accounting valuation
291
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291
IFRS
132
Fair value accounting
74
Fair-Value-Bilanzierung
74
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68
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Abacus : a journal of accounting, finance and business studies
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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
Saved in:
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
Saved in:
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
Saved in:
4
Market responses to private and public targets : the role of goodwill valuation
Kwon, Shin Hyoung
;
Wang, Irene Guannan
- In:
Asia-Pacific journal of financial studies
52
(
2023
)
1
,
pp. 89-115
Persistent link: https://www.econbiz.de/10014240231
Saved in:
5
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
Saved in:
6
Goodwill impairment, loss avoidance effects and subsequent corporate M&A decisions
Wang, Juxian
;
Dong, Tianyi
;
Zhai, Jinbu
- In:
Emerging markets, finance and trade : EMFT
59
(
2023
)
2
,
pp. 479-497
Persistent link: https://www.econbiz.de/10013548061
Saved in:
7
Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.
;
Cole, Elizabeth T.
;
Briggs, John
- In:
International journal of accounting and information …
30
(
2022
)
1
,
pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
Saved in:
8
Debt contracting and the goodwill debate
Chatterjee, Chandrani
;
Shroff, Arpita A.
; …
- In:
Journal of contemporary accounting & economics
18
(
2022
)
2
,
pp. 1-18
Persistent link: https://www.econbiz.de/10013366840
Saved in:
9
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
10
The optional qualitative assessment in impairment tests
Black, Dirk E.
;
Krupa, Jake
;
Minutti-Meza, Miguel
- In:
Journal of international accounting research
21
(
2022
)
2
,
pp. 1-30
Persistent link: https://www.econbiz.de/10013411460
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