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  • Search: subject:"Impairment"
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Year of publication
Subject
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IFRS 153 Goodwill 145 Geschäftswert 106 Accounting valuation 81 Bilanzielle Bewertung 81 IAS 36 58 Impairment 57 impairment 53 Unternehmensbewertung 52 Accounting standards 43 Goodwill impairment 43 Bilanzierungsgrundsätze 42 Behinderte 38 Bilanzpolitik 38 Disabled persons 38 Firm valuation 38 Accounting policy 37 goodwill impairment 37 Impairment-Test 36 Cognition 27 Kognition 27 Accounting 26 IFRS 9 24 Rechnungswesen 23 Credit risk 22 Kreditrisiko 22 goodwill 22 Takeover 21 Übernahme 21 cognitive impairment 20 Corporate Governance 19 Corporate governance 19 Fair value accounting 19 Fair-Value-Bilanzierung 19 IFRS 3 19 Corporate disclosure 18 Unternehmenspublizität 18 Behinderte Arbeitskräfte 16 Disabled workers 16 Wirtschaftsprüfung 15
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Online availability
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Undetermined 212 Free 166 CC license 20
Type of publication
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Article 448 Book / Working Paper 86 Other 5
Type of publication (narrower categories)
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Article in journal 323 Aufsatz in Zeitschrift 323 Working Paper 38 Graue Literatur 24 Non-commercial literature 24 Arbeitspapier 23 research-article 18 Article 13 Aufsatz im Buch 6 Book section 6 Hochschulschrift 3 review-article 3 Book Part 2 Conference paper 2 Interview 2 Konferenzbeitrag 2 Konferenzschrift 2 Thesis 1 review 1
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Language
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English 334 Undetermined 107 German 94 Romanian 2 Czech 1 Spanish 1
Author
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Chen, Xi 17 Zwirner, Christian 16 Paugam, Luc 11 Lin, Zhuoer 9 Zimny, Gregor 7 Filip, Andrei 5 Hale, Jo Mhairi 5 Lindeboom, Maarten 5 Mollik, Abu Taher 5 Portrait, France 5 Reinke, Jens 5 André, Paul 4 Bepari, Md Khokan 4 Berg, Gerard J. van den 4 Cardinal, Rudolf N. 4 Casta, Jean-François 4 Chen, Shanquan 4 Conlon, Thomas 4 Cotter, John 4 Fu, Mingqi 4 Gehrer, Judith 4 Han, Hongwen 4 Kelley, Amy S. 4 Krakuhn, Joachim 4 Li, Jing 4 Müller, Stefan 4 Qian, Yuting 4 Sun, Li 4 Sun, Yuan 4 Tang, Diwen 4 Tang, Qingquan 4 Teitler-Feinberg, Evelyn 4 Underwood, Benjamin R. 4 Wang, Dan 4 Zhang, Huanyu 4 Azzaz, Julien 3 Bouden, Inès 3 Busch, Julia 3 Chantiri-Chaudemanche, Rouba 3 Eliason, Marcus 3
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Institution
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Université Paris-Dauphine (Paris IX) 9 HAL 5 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 5 Akademie für Raumforschung and Landesplanung 2 Institute for the Study of Labor (IZA) 2 Inter-American Development Bank 2 Mathematica Policy Research 2 eSocialSciences 2 ESSEC Business School 1 Eberhard Karls Universität Tübingen 1 EconWPA 1 European Association of Agricultural Economists - EAAE 1 Frankfurt School of Finance and Management 1 Geary Institute, University College Dublin 1 Hong Kong Institute for Monetary Research (HKIMR), Government of Hong Kong 1 Institutet för Arbetsmarknads- och Utbildningspolitisk Utvärdering (IFAU), Arbetsmarknadsdepartementet 1 Institutionen för Nationalekonomi, Umeå Universitet 1 International Institute of Social and Economic Sciences 1 Nationalekonomiska institutionen, Handelshögskolan 1 NeuroIS Retreat <15., 2023, Wien> 1 NeuroIS Retreat <16., 2024, Wien> 1 Philippine Institute for Development Studies (PIDS), Government of the Philippines 1 Tinbergen Institute 1 Tinbergen Instituut 1 Université Paris-Dauphine 1
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Published in...
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IRZ : Zeitschrift für internationale Rechnungslegung 65 WPg : Kompetenz schafft Vertrauen 13 Issues in accounting education 10 Economics Papers from University Paris Dauphine 8 IZA Discussion Papers 8 Journal of business finance & accounting : JBFA 7 The accounting review : a publication of the American Accounting Association 7 Accounting in Europe 6 Journal of risk management in financial institutions 6 Social Science & Medicine 6 Discussion paper series / IZA 5 MPIDR working papers 5 MPRA Paper 5 Einzelhandel in Nordrhein-Westfalen planvoll steuern! 4 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 4 GLO Discussion Paper 4 GLO discussion paper 4 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 4 Ovidius University Annals, Economic Sciences Series 4 China Journal of Accounting Research 3 China journal of accounting research : CJAR 3 China journal of accounting studies 3 FINANCIAL REPORTING 3 International journal of accounting and information management 3 International journal of economics and finance 3 International journal of managerial and financial accounting 3 Journal of Financial Reporting and Accounting 3 Journal of applied accounting research 3 Journal of business ethics : JOBE 3 Journal of contemporary accounting & economics 3 Post-Print / HAL 3 Review of accounting studies 3 Abacus : a journal of accounting, finance and business studies 2 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 2 Accounting horizons : a quarterly publication of the American Accounting Association 2 Accounting perspectives : a journal of The Canadian Academic Accounting Association 2 Afro-Asian Journal of Finance and Accounting : AAJFA 2 Arbeitsberichte der ARL: Aufsätze 2 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 2 Auditing : a journal of practice & theory 2
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Source
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ECONIS (ZBW) 359 RePEc 113 EconStor 30 Other ZBW resources 27 BASE 10
Showing 1 - 10 of 539
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Evaluation of Vocational Rehabilitation Services : Return on Investment (VR-ROI) Models and Results
Clapp, Christopher M.; Pepper, John V.; Schmidt, Robert … - 2025
-- Chapter 1: Introduction. -- Chapter 2: Literature Review. -- Chapter 3: Introduction to Rate of Return, Modelling, and Estimation. -- Chapter 4: National Data: What Do We Learn?. -- Chapter 5: Analysis of VR Programs in Five States. -- Chapter 6: Simplifying the Model. -- Chapter 7:...
Persistent link: https://www.econbiz.de/10015408983
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Institutional contexts and cognitive health inequalities : an analysis of educational gradients and gender differences in cognitive health expectancy in Europe
Stonkute, Donata; Lorenti, Angelo; Hale, Jo Mhairi - 2025
Persistent link: https://www.econbiz.de/10015393869
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What is the experience of companies in accounting for impairment of receivables?
Paseková, Marie; Otrusinová, Milana; Dolejšová, … - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-9
enterprises whether they are willing to make impairment of receivables, what types of impairment they prefer, and how they assess … the impairment of receivables. The research was done through a questionnaire survey. We received a total of 185 completed … impairment of receivables regardless of their sector. The impairment of receivables is more preferred in the medium-sized and …
Persistent link: https://www.econbiz.de/10012517198
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Disparities in the population burden of joint cognitive and physical impairment in the US, 1998-2016
Sharma, Shubhankar; Hale, Jo Mhairi; Myrskylä, Mikko; … - 2022
Persistent link: https://www.econbiz.de/10012803202
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An integrated multi-criteria decision-making approach for estimating the importance of the cognitive function impairment risk factors
Sharma, Gajender; Mallick, Z.; Ahmad, Shafi; Khan, … - In: Decision analytics journal 4 (2022), pp. 1-11
Cognitive function impairment may seriously hamper the day-to-day activities of human beings. Investigating different … risk factors of cognitive function impairment had been an area of immense interest among researchers that led to the … integrated multi-criteria decision-making (MCDM) approach is proposed for estimating the importance of the cognitive impairment …
Persistent link: https://www.econbiz.de/10013448542
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The impact of industry competition on the value relevance of goodwill impairments across different information environments
Alshehabi, Ahmad; Halabi, Hussein; Adwan, Sami; … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-16
Persistent link: https://www.econbiz.de/10015065925
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Manager sentiment and conditional conservatism
Collins, Daniel W.; Nguyen, Nhat Q.; Tri Tri Nguyen - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2336-2370
Persistent link: https://www.econbiz.de/10015127455
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Cross-Sectional Association Between Life Expectancy and Unhealthy Life Years : Proof of Concept Tests of the CroHaM Hypothesis
Luy, Marc - In: Comparative population studies : CPoS ; open acess … 49 (2024), pp. 273-296
impairment, and it may help to better understand and interpret trends and differentials in HLY or ULY based on cross …
Persistent link: https://www.econbiz.de/10015358990
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Back to goodwill amortisation and the financial performance of public and private firms in Spain
Peón, David; Ruiz, Fernando - In: Revista de Contabilidad 27 (2024) 1, pp. 146-159
Persistent link: https://www.econbiz.de/10015396153
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Assessing the economic burden of vision loss and irreversible legal blindness in Spain : 2021-2030 : a societal perspective
Pablo, Luis; Garay-Aramburu, Gonzaga; García Layana, … - 2024
Objective To estimate the economic impact for the society, generated as a consequence of the onset of loss of vision and irreversible legal blindness, for the main ophthalmologic diseases in Spain: glaucoma, diabetic retinopa- thy (DR), diabetic macular edema (DME), age-related macular...
Persistent link: https://www.econbiz.de/10015358454
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