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  • Search: subject:"Equity method"
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Year of publication
Subject
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Equity-Methode 76 Equity method 67 Konzernabschluss 32 IFRS 28 Consolidated financial statements 27 Deutschland 21 Germany 17 Theorie 16 Theory 16 equity method 13 Firm valuation 9 Unternehmensbewertung 9 Corporate finance 8 Debt financing 8 Fremdkapital 8 IFRS 11 8 Unternehmensfinanzierung 8 Bilanzierungsgrundsätze 7 Joint Venture 7 Joint venture 7 Social security benefits 7 Subsidy 7 Subvention 7 Öffentliche Sozialleistungen 7 Bilanz 6 Bilanzierung 6 Deutschland <Bundesrepublik> 6 Gemeinschaftsunternehmen 6 IAS 31 6 Konzern 6 Quotenkonsolidierung 6 USA 6 Accounting law 5 Accounting standards 5 Bilanzrecht 5 Börsenkurs 5 Forecasting model 5 Jahresabschluss 5 Prognoseverfahren 5 Rechnungslegung 5
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Online availability
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Free 25 Undetermined 13 CC license 1
Type of publication
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Article 55 Book / Working Paper 52
Type of publication (narrower categories)
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Article in journal 46 Aufsatz in Zeitschrift 46 Hochschulschrift 12 Graue Literatur 11 Non-commercial literature 11 Working Paper 10 Arbeitspapier 8 Dissertation u.a. Prüfungsschriften 8 Lehrbuch 7 Textbook 7 Thesis 7 Article 2 Aufsatz im Buch 2 Book section 2 Bibliografie enthalten 1 Bibliography included 1 Collection of articles of several authors 1 Collection of articles written by one author 1 Sammelwerk 1 Sammlung 1 Systematic review 1 non-article 1 Übersichtsarbeit 1
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Language
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German 50 English 50 Undetermined 7
Author
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Küting, Karlheinz 7 Philippon, Thomas 7 Schnabl, Philipp 7 Weber, Claus-Peter 6 Wolf, Robin Paul 4 Gattung, Andreas 3 Heinrichs, Nicolas 3 Hess, Dieter 3 Homburg, Carsten 3 Kirsch, Hans-Jürgen 3 Lorenz, Michael 3 Sievers, Sönke 3 So, Stella 3 Zhang, Feida 3 Zhang, Xu 3 Albrecht, Wolfgang 2 Aquilino, Frank J. 2 Armstrong, Christopher 2 Bentler, Martin 2 Bitzyk, Peter 2 Chen, Andrew H. 2 Dusemond, Michael 2 Farnsel, Curtis 2 Fricke, Gabriele 2 Fröhlich, Christoph 2 Gabelsberger, Franz Xaver 2 Hoehne, Felix 2 Ittner, Christopher D. 2 Kensinger, John W. 2 Larcker, David F. 2 Rieger, Sonja 2 Saccon, Chiara 2 Schäfer, Harald 2 Steckel, Rudolf 2 Steinrücke, Martin 2 Watrin, Christoph 2 Wong, Kar Shun 2 Zelenková, Marie 2 Baetge, Jörg 1 Bardinet-Evraert, Frédérique 1
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Institution
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International Monetary Fund 2 International Monetary Fund (IMF) 2 Centrum für Bilanzierung und Prüfung 1 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 1 National Bureau of Economic Research 1 Saarbrücker Institut für Rechnungslegung 1 Westfälische Wilhelms-Universität Münster 1
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Published in...
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Arbeitspapiere des Instituts für Genossenschaftswesen der Westfälischen Wilhelms-Universität Münster 4 Betriebs-Berater : BB 4 IRZ : Zeitschrift für internationale Rechnungslegung 3 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 3 Český finanční a účetní časopis 3 Bochumer wirtschaftswissenschaftliche Studien 2 Der Betrieb 2 IMF Staff Country Reports 2 Journal of business finance & accounting : JBFA 2 Orac-Wirtschaftsskripten / Rechnungswesen 2 Regensburger Beiträge zur betriebswirtschaftlichen Forschung : Schriftenreihe des Instituts für Betriebswirtschaftslehre der Universität Regensburg 2 Reihe Wirtschaftswissenschaften 2 Steuer- und Wirtschaftskartei / Schriftenreihe 2 WPg : Kompetenz schafft Vertrauen 2 Abacus : a journal of accounting, finance and business studies 1 Academic journal of economic studies 1 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Accounting and finance 1 Accounting in Europe 1 Arbeitspapiere des Lehrstuhls / Westfälische Wilhelms-Universität, Münster, Lehrstuhl für Betriebswirtschaftslehre insbesondere Controlling 1 Auditing : a journal of practice & theory 1 Bochumer Beiträge zur Unternehmensführung und Unternehmensforschung 1 Bochumer Beiträge zur Unternehmungsführung und Unternehmensforschung 1 Business Research 1 Business research 1 China Journal of Accounting Research 1 China journal of accounting research : CJAR 1 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 1 Die Betriebswirtschaft : DBW 1 Discussion paper / Centre for Economic Policy Research 1 Discussion papers in accounting, finance and banking / D 1 European accounting review 1 Facta Universitatis / University of Niš : the scientific journal 1 Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach : Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS 1 Foundations and trends in accounting : FTACC 1 International Journal of Accounting & Information Management 1 International Journal of Corporate Finance and Accounting (IJCFA) 1 International Journal of Economics and Business Research 1 International journal of corporate finance and accounting : IJCFA ; an international publication of the Information Resources Management Association 1 International journal of critical accounting : IJCA 1
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Source
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ECONIS (ZBW) 84 USB Cologne (EcoSocSci) 11 RePEc 6 EconStor 4 Other ZBW resources 2
Showing 1 - 10 of 107
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A case study of bank equity valuation methods employed by South African, Nigerian and Kenyan equity researchers
Moyo, Vusani; Obadire, Ayodeji Michael - In: Risks : open access journal 12 (2024) 6, pp. 1-22
Group Ltd. The study's findings show that Investec's South African analysts predominantly used the warranted equity method … equity method and the residual income model are the mostly used bank equity valuation methods in South Africa, Nigeria, and …
Persistent link: https://www.econbiz.de/10014636772
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Do equity method investments moderate the financial performance benefits of CSR?
Farnsel, Curtis - In: The journal of corporate accounting & finance 36 (2025) 1, pp. 216-230
Persistent link: https://www.econbiz.de/10015371353
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“Negative” Amount of the Investment Accounted for by Equity Method
Zelenka, Vladimír - In: Český finanční a účetní časopis 2014 (2014) 1, pp. 61-71
equity method, in its developed as well as undeveloped form. ‘Negative investment’ doesn’t comply with definition of asset in … joint venture. The equity method is applicable not only for ordinary shares but also for other parts of the net investment … inconsistencies while using combination of equity method and impairment loss accounting due to sequential application of equity method …
Persistent link: https://www.econbiz.de/10011194779
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Value Relevance of Proportionate Consolidation Versus the Equity Method : Evidence from Hong Kong
So, Stella; Wong, Kar Shum; Zhang, Feida; Zhang, Xu - 2021
Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements has …
Persistent link: https://www.econbiz.de/10013232855
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The value relevance of accounting numbers in presence of the equity method before and after IFRS 11 : evidence from France
Pourtier, Frédéric; Bardinet-Evraert, Frédérique; … - In: Accounting in Europe 20 (2023) 2, pp. 194-224
Persistent link: https://www.econbiz.de/10014320094
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Do investors perceive the link between equity method earnings and future earnings? : the role of supplemental disclosures
Farnsel, Curtis - In: Abacus : a journal of accounting, finance and business … 59 (2023) 4, pp. 954-982
Persistent link: https://www.econbiz.de/10014443587
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Are referred-to auditors associated with lower audit quality and efficiency?
Krishnan, Jayanthi; Li, Mengtian - In: Auditing : a journal of practice & theory 42 (2023) 1, pp. 101-124
Persistent link: https://www.econbiz.de/10014280996
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Informational scopes and the area of application of the equity method
Sekerez, Vojislav - In: Facta Universitatis / University of Niš : the … 17 (2020) 2, pp. 173-186
Persistent link: https://www.econbiz.de/10012267058
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Investments in associates and joint ventures
Tănase, Alin Eliodor; Calotă, Traian Ovidiu; Oncioiu, … - In: Academic journal of economic studies 5 (2019) 1, pp. 47-50
Persistent link: https://www.econbiz.de/10012035753
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The use and usefulness of equity accounting
Bradbury, Michael E.; Mehnaz, Laura; Scott, Tom - In: Accounting and finance 62 (2022), pp. 1957-1981
Persistent link: https://www.econbiz.de/10013188065
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