The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting
Author:
Affiliation:
1. Darmstadt University of Technology
Publisher
Wiley
Subject
Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/abac.12184
Reference135 articles.
1. An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*
2. The Value Relevance of goodwill impairments: UK Evidence
3. Accounting Discretion in Goodwill Impairments: UK Evidence
4. Audit Committees and Earnings Management – Evidence from the German Two-Tier Board System
5. Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
Cited by 17 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. The impact of industry competition on the value relevance of goodwill impairments across different information environments;Journal of International Accounting, Auditing and Taxation;2024-09
2. A review of research performed on the approach to the subsequent measurement of goodwill;Journal of Economic and Financial Sciences;2024-05-03
3. The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment;Accounting in Europe;2024-03-25
4. Back to goodwill amortisation and the financial performance of public and private firms in Spain;Revista de Contabilidad;2024-01-01
5. Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms;Journal of Applied Accounting Research;2023-12-13
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