Results 11 to 20 of about 490,667 (246)
Waardebepaling in het kader van de goodwill impairment-test [PDF]
MAB, 2004 Het centrale vraagstuk bij de impairment-test is de waardebepaling. Het gaat bij impairment-tests immers om een vergelijking van de boekwaarde (‘carrying value’) van een actief met de economische waarde.
Wim Holterman
doaj +3 more sources
Accounting for Goodwill: An Examination of Factors Influencing Management Preferences [PDF]
, 2000 —This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e.
Taylor, Paul, Taib, F, Gore, Pelham
core +4 more sources
MAB, 2010 Goodwill is vaak een materiële post op de balans van ondernemingen. Hij representeert de ‘overwinst’ die door de overnemende onderneming is betaald bij de overname van een andere onderneming.
J. B. Backhuijs, R. G. Bosman
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Goodwill impairment, auditor dismissal and opinion shopping–evidence from China
China Journal of Accounting Studies, 2023 Using listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment.
Cunyu Xing, Huilan Yuwen, Dan Yang
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Has Goodwill Become More Relevant After IFRS Convergence in Indonesia?
Journal of Accounting and Investment, 2018 This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence ...
Ersa Tri Wahyuni +2 more
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Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600
International Journal of Financial Studies, 2023 The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users.
Frode Kjærland +3 more
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Peer effect in the initial recognition of goodwill
China Journal of Accounting Research, 2020 This study investigates the peer effect in the initial recognition of goodwill. We find that firms imitate their peers in the initial recognition of goodwill.
Liping Xu +3 more
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Country-specific drivers of the value relevance of goodwill impairment losses
, 2021 This study is the first to analyze the value relevance of goodwill impairment losses (GIL) in an international context; therefore, it builds a link between institutional, cultural, and religious factors and cross-country variations in the relevance of ...
Alshehabi, A. +2 more
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Did the Accounting for Goodwill Create a Bubble?
The Indonesian Journal of Accounting Research, 2021 This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen +2 more
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Goodwill and Evaluation of Organization’s Effectiveness
Учёт. Анализ. Аудит, 2020 The article describes the relationship between value creation, performance measurement and accounting for goodwill in accordance with the IFRS and US-GAAP.
I. D. Demina, D. A. Bezrukov
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