Results 301 to 310 of about 250,786 (330)

Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments

, 2020
Joseph V. Carcello, T. L. Neal, Lauren C. Reid, Jonathan E. Shipman   +3 more
semanticscholar   +1 more source

Value relevance of goodwill and goodwill disclosure

The IFRS accounting treatment of externally generated goodwill has been discussed and criticized for an extensive period. This study is part of the wider discussion regarding goodwill and has the purpose of finding correlations between the market valuation of a company and mandatory disclosure related to goodwill and goodwill numbers.
openaire   +1 more source

Goodwill

BMJ, 1948
openaire   +1 more source

Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors

, 2018
M. Glaum, Wayne R. Landsman, Sven Wyrwa
semanticscholar   +1 more source

GOODWILL

The British Accounting Review, 1998
openaire   +1 more source

Goodwill

2007
Práce zkoumá původ a obsah ekonomického a účetního jevu zvaného goodwill. V textu pak kombinuje teoretické úvahy s praktickými aspekty účtování podle konkrétních účetních úprav. Stručně jsou v ní popsány současné úpravy podle IAS/IFRS, US GAAP a úprava v ČR.
openaire   +1 more source

Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement

Journal of Business Finance & Accounting, 2020
Andrei Filip, Gerald J. Lobo, Luc Paugam
semanticscholar   +1 more source

Goodwill

1992
Kapteyn, J.H.N., van Offeren, D.H., Vijge, G.W.A.   +2 more
openaire   +3 more sources

Goodwill

2014
openaire   +1 more source

Goodwill

Clinical and Experimental Optometry, 1942
openaire   +1 more source