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Full-Goodwill-Methode : Auswirkungen auf die Informationsvermittlung von IFRS-Konzernabschlüssen

Kerner, Melanie - 2008

Persistent link: https://www.econbiz.de/10003635750

An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations : the case of SFAS 131

Hossain, Mahmud - 2003

Persistent link: https://www.econbiz.de/10003564818

Leone, Andrew J. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 224-237

Persistent link: https://www.econbiz.de/10003541645

From event-driven to period-driven Voluntary Earnings Disclosure? : a value-adding disclosure strategy

Barnea, Jacques - In: International journal of business governance & ethics : … 3 (2007) 3, pp. 274-307

Persistent link: https://www.econbiz.de/10003506151

Wertrelevanz und Bewertungsgenauigkeit von Wertschöpfung und Personalaufwendungen

Schiemann, Frank - 2010

Persistent link: https://www.econbiz.de/10003942901

Quality of disclosed information with emphasis on goodwill impairment

Boučková, Markéta - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 37-52

This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The … requirements were identified as critical - determination of growth rate, disclosure of growth rate used to extrapolate cash flow …

Persistent link: https://www.econbiz.de/10011527011

Limited attention, statement of cash flow disclosure, and the valuation of accruals

Miao, Bin; Teoh, Siew Hong; Zhu, Zinan - In: Review of accounting studies 21 (2016) 2, pp. 473-515

Persistent link: https://www.econbiz.de/10011488246

The use of intellectual capital information by sell-side analysts in company valuation

Abhayawansa, Subhash; Aleksanyan, Mark; Bahtsevanoglou, John - In: Accounting and business research : a research quarterly … 45 (2015) 3, pp. 279-306

Persistent link: https://www.econbiz.de/10011405645

Are foreign earnings disclosures value-relevant? : disaggregation solves the puzzle

Joliet, Robert; Muller, Aline - In: Research in international business and finance 37 (2016), pp. 170-183

Persistent link: https://www.econbiz.de/10011595158

The effect of internal control weakness on firm valuation : evidence from SOX Section 404 disclosures

Li, Yingqi; Yu, Junli; Zhang, Zhou; Zheng, Xiaofan - In: Finance research letters 17 (2016), pp. 17-24

Persistent link: https://www.econbiz.de/10011596200