Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing-Reference-Cited by-同舟云学术

Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing

Published:2009-12 Issue:4 Volume:19 Page:326-336
ISSN:1035-6908
Container-title:Australian Accounting Review
language:en
Short-container-title:

Author:

Carlin Tyrone M.,Finch Nigel

Publisher

Wiley

Subject

Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1835-2561.2009.00069.x/fullpdf

Reference31 articles.

1. The Determinants of Capital Structure Choice: A Survey of European Firms;Bancel;Proceedings of the American Finance Association Annual Meeting,2003

2. Capital Budgeting in 1992: A Survey;Bierman;Financial Management,1993

3. Re-examination of the Historical Equity Risk Premium in Australia;Brailsford;Accounting and Finance,2008

4. Carlin, T. and Finch, N. 2007, âEarly Impressions of Australia's Brave New World of Goodwill Impairmentâ, MGSM Working Paper 2007-1.

Cited by 47 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. Connecting IFRS and earnings management: a bibliometric analysis;Journal of Accounting Literature;2023-10-20

2. Value relevance of goodwill accounting – how a forward-looking valuation approach guides goodwill recoverability;Cogent Business & Management;2023-09-28

3. Inconsistencies in the Disclosures of Discount Rates;Concepts and Cases of Illicit Finance;2023-06-30

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. A model proposal for IFRS 16 IBR adjustment based on bond market pricing;Economic Research-Ekonomska Istraživanja;2022-08-05