Goodwill under IFRS: Relevance and disclosures in an unfavorable environment
Author:
Affiliation:
1. Jönköping International Business School, Department of Accounting & Commercial LawP.O. Box 1026, Gjuterigatan 5JönköpingSE 551 11Sweden
2. Gothenburg Research Institute, SwedenGothenburg Research InstituteSweden
Publisher
Informa UK Limited
Subject
Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1016/j.accfor.2013.11.001
Reference65 articles.
1. The Value Relevance of Intangibles: The Case of Software Capitalization
2. Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model
3. International GAAP Differences: The Impact on Foreign Analysts
4. International Financial Reporting Standards (IFRS): pros and cons for investors
5. Accounting in Greece
Cited by 38 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. 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
2. The Relevance of IFRS Accounting Information: Evidence from a Pure IFRS Environment;SSRN Electronic Journal;2024
3. Measurement of Non-controlling Interests and Goodwill Impairment: Evidence from the German Market;Springer Proceedings in Business and Economics;2024
4. Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis;Accounting in Europe;2023-12-12
5. The information content of half-yearly goodwill impairment losses: analysis of the European context;International Journal of Accounting & Information Management;2023-11-30
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