Economic effects of goodwill accounting practices: systematic amortisation versus impairment test
Author:
Affiliation:
1. Department of Economic and Financial Studies, Miguel Hernández University, Elche, Spain
Publisher
Informa UK Limited
Subject
Economics and Econometrics,Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/02102412.2020.1778376
Reference64 articles.
1. Accounting Discretion in Goodwill Impairments: UK Evidence
2. The Economic Effects of IFRS Goodwill Reporting
3. Examining the Patterns of Goodwill Impairments in Europe and the US
4. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
5. The Information Content of Goodwill Impairments and SFAS 142
Cited by 8 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Back to goodwill amortisation and the financial performance of public and private firms in Spain;Revista de Contabilidad;2024-01-01
2. Techniques, objectives and motivations of creative accounting: evidence from the Czech Republic;National Accounting Review;2024
3. Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms;Journal of Applied Accounting Research;2023-12-13
4. Goodwill : un retour vers le futur ? Mise en perspective du débat;ACCRA;2023-09-29
5. M&A goodwill impairment, management ability and firm performance: Empirical evidence from Chinese a-shares;Journal of Eastern European and Central Asian Research (JEECAR);2023-09-02
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3