Accounting for goodwill under IFRS: A critical analysis
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DOI: 10.1016/j.intaccaudtax.2016.07.001
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References listed on IDEAS
- Skogsvik, Kenth & Juettner-Nauroth, Beate E., 2013. "A note on accounting conservatism in residual income and abnormal earnings growth equity valuation," The British Accounting Review, Elsevier, vol. 45(1), pages 70-80.
- Martin Bloom, 2009. "Accounting For Goodwill," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 379-389, September.
- Martin Glaum & Peter Schmidt & Donna L. Street & Silvia Vogel, 2013. "Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants," Accounting and Business Research, Taylor & Francis Journals, vol. 43(3), pages 163-204, June.
- David Ashton & Ken Peasnell & Pengguo Wang, 2011. "Residual Income Valuation Models and Inflation," European Accounting Review, Taylor & Francis Journals, vol. 20(3), pages 459-483, May.
- Zhang, Xiao-Jun, 2000. "Conservative accounting and equity valuation," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 125-149, February.
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Cited by:
- Andersson, Patric & Hellman, Niclas, 2020. "Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Jacqueline Birt & Niclas Hellman & Ann Jorissen & Stephani Mason & Mari Paananen, 2016. "What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 269-283, May.
- Roncagliolo, Elisa & Avallone, Francesco, 2022. "Recognition of provisional goodwill: Real need or communication strategy?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
- Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Elisabeth Walliser, 2016.
"Do Goodwill Impairments by European Firms Provide Useful Information to Investors?,"
Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 307-327, September.
- Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Élisabeth Walliser, 2016. "Do goodwill impairments by European firms provide useful information for investors?," Post-Print halshs-03531855, HAL.
- Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
- d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.
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Keywords
Goodwill; Impairment; Intangible assets; Acquisitions; Business combinations;All these keywords.
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