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~subject:"Bilanzielle Bewertung"
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Bilanzielle Bewertung
IFRS
23
Impairments
15
Geschäftswert
13
Goodwill
13
impairments
10
Accounting policy
9
Bilanzpolitik
9
Accounting valuation
7
Credit risk
7
Earnings management
7
Kreditrisiko
7
Bank lending
6
Financial audit
6
Goodwill impairments
6
Kreditgeschäft
6
Wirtschaftsprüfung
6
Accounting standards
5
Behinderte
5
Bilanzierungsgrundsätze
5
Corporate disclosure
5
Disabled persons
5
Financial crisis
5
Finanzkrise
5
IFRS 9
5
Unternehmenspublizität
5
Auskunftspflicht
4
Disclosure regulation
4
Fair value accounting
4
Fair-Value-Bilanzierung
4
IAS 36
4
Welt
4
World
4
Asset impairments
3
Bankenaufsicht
3
Banking supervision
3
China
3
Firm valuation
3
Loss
3
Unternehmensbewertung
3
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English
7
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Badertscher, Brad A.
2
Burks, Jeffrey J.
2
Cantrell, Brett W.
2
Easton, Peter D.
2
Ala, Alessandro S.
1
Alshehabi, Ahmad
1
Fujiyama, Keishi
1
Georgiou, George
1
McInnis, John
1
Yamashita, Tomoaki
1
Yang, Shengyi
1
Yust, Christopher G.
1
Zhu, Shaoying
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The accounting review : a publication of the American Accounting Association
3
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
1
Issues in accounting education
1
Journal of international accounting auditing & taxation
1
Research in international business and finance
1
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ECONIS (ZBW)
7
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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
Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan
Yamashita, Tomoaki
;
Fujiyama, Keishi
-
2022
Persistent link: https://www.econbiz.de/10013503382
Saved in:
3
Country-specific drivers of the value relevance of goodwill impairment losses
Alshehabi, Ahmad
;
Georgiou, George
;
Ala, Alessandro S.
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012592096
Saved in:
4
Generic Bank : accounting for debt securities sales and
impairments
Cantrell, Brett W.
- In:
Issues in accounting education
34
(
2019
)
4
,
pp. 15-29
Persistent link: https://www.econbiz.de/10012257619
Saved in:
5
The market pricing of other-than-temporary
impairments
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
89
(
2014
)
3
,
pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
Saved in:
6
Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W.
;
McInnis, John
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
89
(
2014
)
1
,
pp. 147-176
Persistent link: https://www.econbiz.de/10010256779
Saved in:
7
A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Badertscher, Brad A.
;
Burks, Jeffrey J.
;
Easton, Peter D.
- In:
The accounting review : a publication of the American …
87
(
2012
)
1
,
pp. 59-90
Persistent link: https://www.econbiz.de/10009506471
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