The Economic Effects of IFRS Goodwill Reporting-Reference-Cited by-同舟云学术

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The Economic Effects of IFRS Goodwill Reporting

Published:2017-11-07 Issue:3 Volume:28 Page:309-322
ISSN:1035-6908
Container-title:Australian Accounting Review
language:en
Short-container-title:Australian Accounting Review

Author:

Amorós Martínez Araceli¹^ORCID,Cavero Rubio José Antonio¹

Affiliation:

1. Miguel Hernandez University of Elche; Spain

Publisher

Wiley

Subject

Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/auar.12200/fullpdf

Reference90 articles.

1. Accounting Discretion in Goodwill Impairments: UK Evidence;AbuGhazaleh;Journal of International Financial Management & Accounting,2011

2. Accounting Standard Board of Japan (ASBJ) 2016 Quantitative Study on Goodwill and Impairment https://goo.gl/Gr8NLB

3. American Institute of Certified Public Accountants (AICPA) 1970a Accounting Principles Board Opinion No. 16: Business Combinations

4. American Institute of Certified Public Accountants (AICPA) 1970b Accounting Principles Board Opinion No. 17: Intangible Assets

5. The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe;André;Journal of Business Finance and Accounting,2015

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1. Adoption of International Financial Reporting Standards and its effect on quality of financial reporting - a bibliometric study;International Journal of Managerial and Financial Accounting;2023

2. A proposed model for allocating the negative fair value of assets at the initial recognition of a business combination under Polish accounting regulations;Zeszyty Teoretyczne Rachunkowości;2022-08-28

3. The Quality of Goodwill Disclosures and Impairment in the Financial Statements of Energy, Mining, and Fuel Sector Groups during the Pandemic Period—Evidence from Poland;Energies;2022-08-09

4. Economic effects of goodwill accounting practices: systematic amortisation versus impairment test;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2020-09-07

5. The effect of principles-based standards on financial statement comparability: The case of SFAS-142;Advances in Accounting;2020-06

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