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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Stolowy, Hervé; Richard, Jacques; Ding, Yuan - Université Paris-Dauphine (Paris IX) - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10011074616
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Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
Ding, Yuan; Stolowy, Hervé; Richard, Jacques - HEC Paris (École des Hautes Études Commerciales) - 2007
The objective of this paper is to illustrate that the change in shareholders’ attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. This study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10005011549
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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10009151311
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Accounting for brands : a comparison between IASC, France and Germany
Stolowy, Hervé; Haller, Axel - 1996
Persistent link: https://www.econbiz.de/10000938040
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Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization
Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - In: Developments in the international harmonization of …, (pp. 344-364). 2004
Persistent link: https://www.econbiz.de/10002129029
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Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: from stakeholder model to shareholder model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - In: Accounting, organizations and society : an … 33 (2008) 7/8, pp. 718-755
Persistent link: https://www.econbiz.de/10003787221
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Accounting for brands in France and Germany compared with IAS 38 (intangible assets) : an illustration of the difficulty of international harmonization
Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - 2009
Persistent link: https://www.econbiz.de/10003826069
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Towards an understanding of the phases of goodwill accounting in four Western capitalist countries : from stakeholder model to shareholder model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - 2007
Persistent link: https://www.econbiz.de/10003595979
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Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization
Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - 2008
Persistent link: https://www.econbiz.de/10003715926