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National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe

Fujiyama, Keishi; Gray, Sidney J. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639227

Axioms of depreciation methods

Arata, Eiko; Hokari, Toru - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015202451

Valuation specialist, earnings persistent and Level 3 fair value measurements

Bu, Chen; Zhang, Yuyu; Yao, Daifei - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467959

A survey of research on fair value accounting for financial institutions

Henderson, Darren; Mamo, Kaleab - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454716

Perceptions of banks' fair value estimates in different investor protection environments

Lantto, Anna-Maija; Mäki, Juha - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592353

Former executives as supervisors : conflicts of interest and accounting discretion

Giese, Vincent; Lauer, Clemens Benedikt Wilhelm - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555129

Accounting for digital assets between accounting measurement theory and financial disclosure requirements

Habib, Nada Salman - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625874

Accounting for goodwill

Huber, Stefan; McClure, Charles - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397781

Development of an algorithm for assessing the fair value of non-current assets for higher education institutions

Bezhenar, Alyona - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547512

The impact of industry competition on the value relevance of goodwill impairments across different information environments

Alshehabi, Ahmad; Halabi, Hussein; Adwan, Sami; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065925

Evaluation of fair value relevance and sensitivity to valuation assumptions

Ma, Le; Wells, Peter - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015121131

Manager sentiment and conditional conservatism

Collins, Daniel W.; Nguyen, Nhat Q.; Nguyen, Tri Tri - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127455

Investing in Netflix : accounting for content assets

Henderson, Darren - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332139

Proposed subsequent accounting for goodwill : comparison of IASB and FASB

Li, Yanshan; Zhang, Junsheng - 2024

Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting. FASB and IASB solicited opinions on proposed revisions through the and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438392

The usefulness of goodwill information to financial analysts : a qualitative approach

Silvola, Hanna; Mouritsen, Jan; Huikku, Jari - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591309

Back to goodwill amortisation and the financial performance of public and private firms in Spain

Peón, David; Ruiz, Fernando - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396153

The role of fair value accounting in debt structure decisions : evidence from priority structure and financial flexibility

Wang, Dongyi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399543

Methods of financial valuation of intellectual assets of an enterprise and peculiarities of their reflection in accounting

Perchuk, Oksana; Yosypenko, Olena - 2024

Changes in the accounting principles caused by changing business conditions, economic development, rising living standards, emergence of new needs and scientific and technological progress create an urgent need to reflect and value intellectual assets of enterprises in accounting. The purpose of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402866

On the economics of accounting and contracting in firms

Ball, Ray - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651913

Media coverage and goodwill impairment

Han, Hongwen; Hu, Rui; Tang, Jiali Jenna; Fu, Qing - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559908

Handbook on intangibles : accounting, reporting and valuation

2026

"This Handbook provides a comprehensive analysis of intangibles, focusing on their reporting, disclosure and valuation. Highlighting the critical role of intangibles in business and economic growth, it underscores their widespread and pervasive presence and significance in the strategy,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654079

Accounting for goodwill in China : a case study of two-step acquisitions

Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023

We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014550940

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Accounting for Goodwill in China : A Case Study of Two-Step Acquisitions

Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023

Book / Working Paper

Motivation of discretionary goodwill impairments

Yang, Shengyi; Zhu, Shaoying - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014462209

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Motivation of Discretionary Goodwill Impairments

Yang, Shengyi; Zhu, Shaoying - 2023

Book / Working Paper

Depreciation, Impairments, and Depletion

Theovanus, George Phieter; Wijaya, Jearemy Janvier; … - 2023

Most individuals at one time or another purchase and trade in an automobile. The automobile dealer and the buyer typically discuss what the trade-in value of the old car is. Also, they may talk about what the trade-in value of the new car will be in several years. In both cases a decline in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014257880

Financial Asset Aggregation and Information Loss

Curtis, Asher; Loh, Wei Ting; Raney, Robert A. - 2023

This study examines how aggregation in financial reporting leads to information loss using a sample of firms that report individual financial assets. The level of information loss increases with the level of aggregation; however, combining assets with similar risk-factor exposures mitigates this...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014350860

Depreciation and Impairments

Kasim, Chelsea - 2023

Depreciation is an accounting method used to allocate the cost of a tangible asset or physical asset over its useful life. This is necessary to measure the company's net income in each accounting period. Depreciation allows companies to earn income from the assets they own by paying for them...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353137

Valuing Brands as Depreciating Assets

Kimball, Ralph - 2023

Because existing brand valuation models treat the brand as a growing perpetuity, they contain an implicit assumption of future marketing expenditures sufficient to maintain the growth rates and operating margins embedded in the valuation model. As a result, these models cannot be used to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014355543

Value relevance of goodwill accounting : how a forward-looking valuation approach guides goodwill recoverability

Just, Ruben; Honold, Dirk; Meckl, Reinhard - 2023

This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in previous studies are only suitable to a limited extent for measuring the growth potentials through M&A. For this purpose, the measure of future potential (FP) is defined as a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506314

Asset reclassifications and bank recapitalization during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288434

Accounting for intangible assets : thinking it through

Penman, Stephen H. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014278625

Management's discretionary assessments of goodwill impairments : evidence from STOXX Europe 600

Kjærland, Frode; Forbord, Kristian; Oust, Are; … - 2023

The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the current International Financial Reporting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014391573

Third-party source switches : objective valuation or fair value opinion shopping?

Koo, Minjae; Sivaramakrishnan, Konduru; Zhao, Yuping - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431557

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Third-Party Source Switches : Objective Valuation or Fair Value Opinion Shopping?

Koo, Minjae; Sivaramakrishnan, Konduru; Zhao, Yuping - 2023

Book / Working Paper

Fair Value Measurement

Titi, Meysiana - 2023

Fair value is a term often used in the world of finance, accounting, and asset valuation, reflecting a rational and fair price that is acceptable between transacting parties in a free and competitive market. It is important to recognize that fair value determination is essential in many aspects...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014359360

Accounting Rule Reform and Conditional Conservatism

Zhang, Juan; Grace, Martin F. - 2023

This paper investigates how accounting rule reform affects the usage of conditional conservatism in the property-liability (P&L) insurance industry. More specifically, whether the accounting rule changes that strengthen the internal control over financial reporting and improve the financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014264087

The value-relevance of fair value measurement for inventories

Badenhorst, Wessel M.; Well, Rieka von - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014329866

Rückstellungen in der Bilanzierungspraxis : Ansatz, Ausweis und Bewertung in Handels- und Steuerrecht : zahlreiche Beispiele, Praxistransfer, ABC der Rückstellungen (über 1.000 Stichwörter)

Künkele, Kai Peter; Vodermeier, Michael; Zwirner, Christian - 2025 - 5., aktualiserte Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015153073

Cost-benefit trade-offs in acquirers' goodwill valuations

Koonce, Lisa; Toynbee, Sara; White, Brian J. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376050

Values in accounting

Shan, Yaowen; Wright, Sue - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358749

Fair value measurement in inactive crypto asset markets

Beigman, Eyal; Brennan, Gerard; Hsieh, Sheng-Feng; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358887

Evidence on the decision usefulness of fair values in business combinations

Blann, James J.; Campbell, John L.; Shipman, Jonathan E.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463653

Digital goodwill valuation

Moro Visconti, Roberto - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015464361

Busy directors and monitoring : evidence from goodwill impairments

Mazboudi, Mohamad; Sahoo, Satish; Soliman, Mark - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470342

The value relevance of goodwill : evidence from South Africa

Louw, Elmarie; Hall, John; Brümmer, L. M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407647

A better estimate of internally generated intangible capital

Iqbal, Aneel; Rajgopal, Shivaram; Srivastava, Anup; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410287

Asset acquisition trends after the repeal of the corporate alternative minimum tax

Billings, B. Anthony; Musazi, Buagu N.; Calderon, Thomas G. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015431747

Does financial reporting for income tax expense affect the timeliness of goodwill impairments?

King, Zachary; Lynch, Dan; Stomberg, Bridget; Utke, Steven - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426910

Value information perspective of fair value accounting and performance of licensed commercial banks : evidence from an emerging market

Jayasekara, Sisira Dharmasri; Perera, K. L. Wasantha; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610368

Goodwill impairment and corporate innovation investment

Zhang, Ying; Zhang, Qianwen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597231

Do firms respond to auditors' red flags? : Evidence from goodwill impairment key audit matter disclosures

Andreicovici, Ionela; Jeny, Anne; Lui, Daphne - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643281

The decision relevance of loan fair values for depositors

Chen, Qi; Vashishtha, Rahul; Wang, Shuyan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397760