Results 21 to 30 of about 20,799 (339)
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
doaj +1 more source
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
doaj +1 more source
Värdering av Goodwill - vid impairment test
, 2005 Background: The international discussions around goodwill is and has always been many. People have been discussing whether goodwill is an asset and how it should be valued, calculated and amortized. Goodwill have had more importance among the companies during the last years and that is because of arise of the IT-companies at the end of 90´s.
Ghassan Suleiman, Farzad Bahador
openalex +2 more sources
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
doaj +1 more source
Accounting for goodwill in China: a case study of two-step acquisitions
China Journal of Accounting Studies, 2023 We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China.
Ceng Zeng, Weiguo Zhang, Luo Zuo
doaj +1 more source
Energies, 2022 The COVID-19 pandemic has strongly affected the economic situation of many countries, which is worth considering not only globally but also in the context of specific industries.
Maciej Gierusz +3 more
doaj +1 more source
Impairment of Goodwill: Level of Compliance and Quality of Disclosure during the Crisis-An Analysis of Italian Listed Companies [PDF]
, 2013 This paper investigates the level of disclosure on impairment test of goodwill in the Italian context. The research is based on the analysis of the consolidated financial statements 2007\u20132011 of companies listed on FTSE MIB of Milan Stock Exchange ...
Elisa, Sartori +2 more
core +1 more source
Do goodwill impairments affect audit opinions? Evidence from China
China Journal of Accounting Research, 2021 There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt ...
Ziye He, Dong Chen, Jianxin Tang
doaj +1 more source
Effectiveness of performance compensation commitment under Information Inequality [PDF]
E3S Web of Conferences, 2021 The demand of information society promotes the production of performance compensation commitment, which is used to alleviate the information asymmetry between investors and listed companies.
Zhou Yuhang
doaj +1 more source