Citations (26)
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Read on this site (6)
Inês Gonçalves, Ana Isabel Morais & Inês Pinto. (2023) Goodwill impairment and key audit matters. Cogent Business & Management 10:2.
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Amir Amel-Zadeh, Martin Glaum & Thorsten Sellhorn. (2023) Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research. European Accounting Review 32:2, pages 415-446.
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Peter Frii & Mattias Hamberg. (2021) What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?. Accounting in Europe 18:2, pages 218-248.
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José Antonio Cavero Rubio, Araceli Amorós Martínez & Antonio Collazo Mazón. (2021) Economic effects of goodwill accounting practices: systematic amortisation versus impairment test. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:2, pages 224-245.
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Paul André, Andrei Filip & Luc Paugam. (2016) Examining the Patterns of Goodwill Impairments in Europe and the US. Accounting in Europe 13:3, pages 329-352.
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Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2016) Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36. Accounting in Europe 13:3, pages 353-379.
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Articles from other publishers (20)
Elisa Roncagliolo. (2023) The information content of half-yearly goodwill impairment losses: analysis of the European context. International Journal of Accounting & Information Management.
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Walid Guermazi. (2022) International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research. International Journal of Disclosure and Governance 20:2, pages 200-211.
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Jingjing Xu, Haijie Huang, Edward Lee & Jirada Petaibanlue. (2023) Does goodwill pressure drive business restructuring based on subsidiary disposal?. International Review of Financial Analysis 86, pages 102511.
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Sylvain Durocher & Omiros Georgiou. (2022) Framing accounting for goodwill: Intractable controversies between users and standard setters. Critical Perspectives on Accounting 89, pages 102357.
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Roberto Moro-ViscontiRoberto Moro-Visconti. 2022. The Valuation of Digital Intangibles. The Valuation of Digital Intangibles
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Roberto Moro-ViscontiRoberto Moro-Visconti. 2022. Augmented Corporate Valuation. Augmented Corporate Valuation
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Silvia Ferramosca & Marco Allegrini. (2021) Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting. European Management Journal 39:6, pages 816-828.
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Xiaofang Tan, Xin Ge, Qinghua Liu & Zhengjun Yuan. (2021) The Impact of Goodwill Recognition and Goodwill Impairment on the Increasing Holdings of Block Shareholders. Complexity 2021, pages 1-13.
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Wolfgang Ballwieser. (2020) International Valuation Standards (IVS) – Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und GoodwillInternational Valuation Standards (IVS)—Demand, Range, Critical Appraisal, Discussed in Regard to Business and Goodwill Valuation. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 72:1, pages 71-94.
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Jean Bedard, Charlotte Disle, Nathalie Gonthier-Besacier & Rémi Janin. (2020) Une étude sur les « Justifications des Appréciations » des auditeurs relatives aux estimations liées au goodwill. ACCRA N° 7:1, pages 35-62.
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Roberto Moro ViscontiRoberto Moro Visconti. 2020. The Valuation of Digital Intangibles. The Valuation of Digital Intangibles
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Jean Bédard, Nathalie Gonthier-Besacier & Alain Schatt. (2018) Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France. AUDITING: A Journal of Practice & Theory 38:3, pages 23-45.
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Wolfgang Ballwieser. (2019) Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und LückenReflections on Theory and Practice of Financial Reporting: Challenges, Scientific Findings, and Gaps. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 71:2, pages 169-211.
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Marius Gros & Sebastian Koch. (2019) Goodwill impairment test disclosures under IAS 36: Compliance and disclosure quality, disclosure determinants, and the role of enforcement. Corporate Ownership and Control 16:1-1, pages 145-167.
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Anne d'Arcy & Ann Tarca. (2018) Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences. The International Journal of Accounting 53:3, pages 203-226.
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Amir Amel-Zadeh, Martin Glaum & Thorsten Sellhorn. (2021) Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research. SSRN Electronic Journal.
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Jean BBdard, Nathalie GonthierrBesacier & Alain Schatt. (2018) Consequences of Justifications of Assessments in French Expanded Audit Reports. SSRN Electronic Journal.
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Isabelle Allemand, Paul Andrr, Benedicte Brullebaut & Alain Schatt. (2017) Women Involved in the Financial Reporting Process and Financial Reporting Quality. SSRN Electronic Journal.
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Marius Gros & Sebastian Koch. (2015) Goodwill Impairment Test Disclosures Under IAS 36: Disclosure Quality and its Determinants in Europe. SSRN Electronic Journal.
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Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2014) Insights on CFOs Perceptions About IAS 36 Reporting. SSRN Electronic Journal.
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