Goodwill Accounting: A Review of the Literature

Author:

Boennen Sascha,Glaum Martin

Publisher

Elsevier BV

Reference131 articles.

1. Revaluation of Fixed Assets and Future Firm Performance: Evidence from the UK;D Aboody;Journal of Accounting and Economics,1999

2. Accounting Discretion in Goodwill Impairments: UK Evidence;N M Abughazaleh;Journal of International Financial Management & Accounting,2011

3. Asset write-downs: A decade of research;M Alciatore;Journal of Accounting Literature,1998

4. Accounting for Goodwill and Other Intangible Assets;Accounting Principles Board (APB) (1970), Business Combinations, APB 16, Norwalk. Accounting Principles Board (APB) (1970), Intangible Assets,2005

5. The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU

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1. A review of research performed on the approach to the subsequent measurement of goodwill;Journal of Economic and Financial Sciences;2024-05-03

2. Contabilização do goodwill: reflexões de uma revisão histórica, conceitual e comparativa;REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036;2024-01-02

3. Effects and Opportunities of Climate Change on a Company’s Goodwill;Sustainable Finance;2024

4. The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies;International Review of Financial Analysis;2023-01

5. Disclosure quality of goodwill impairment testing: evidence from Turkey;International Journal of Managerial and Financial Accounting;2023

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