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Double Accounting for Goodwill: A Problem Redefined
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Double Accounting for Goodwill: A Problem Redefined (2008)Double Accounting for Goodwill: A Problem…Do goodwill impairments affect audit opinions? Evidence from China (2021)Do goodwill impairments affec…SEARCHING FOR KEY SOURCES OF GOODWILL CREATION AS NEW GLOBAL MANAGERIAL CHALLENGE (2018)SEARCHING FOR KEY SOURCES OF …Accounting for goodwill under IFRS: A critical analysis (2016)Accounting for goodwill under…The Theoretical Foundation of Goodwill - A Chronological Overview (2013)The Theoretical Foundation of…Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters (2009)Goodwill Accounting in Malays…Construction of intellectual capital – the case of purchase analysis (2009)Construction of intellectual …An introduction to corporate accounting standards (1940)Advertising, R&D Expenditures and the Market Value of the Firm (1993)Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model (2007)Firm Resources and Sustained Competitive Advantage (1991)The balanced scorecard : measures that drive performance (1992)Firm resources and sustained competitive advantage (2004)Measurement of open innovation through intellectual capital flows: framework and application (2014)Model for calculating the intellectual capital of research centres (2018)A comparative analysis of human capital information opaqueness in South Korea and the UK (2021)Positive Accounting Theory (1985)Conservatism in Accounting Part I: Explanations and Implications (2003)Segment Profitability and the Proprietary and Agency Costs of Disclosure (2007)FRS36 and post‐transition compliance quality among Singapore firms (2010)Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature (2016)IFRS Disclosure Compliance in Malaysia: Insights from a Small‐sample Analytical Study (2016)Conservative accounting and equity valuation (2000)Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2012)Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Country-specific drivers of the value relevance of goodwill impairment losses (2021)Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting (2021)SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS (1982)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Development of a Business Model by Introducing Sustainable and Tailor-Made Value Proposition for SME Clients (2019)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Detecting Earnings Management (2012)Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment (2023)
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  • 2018SEARCHING FOR KEY SOURCES OF GOODWILL CREATION AS NEW GLOBAL MANAGERIAL CHALLENGE37 cited
  • 2009Construction of intellectual capital – the case of purchase analysis32 cited
  • 2009Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters27 cited
  • 2016Accounting for goodwill under IFRS: A critical analysis26 cited
  • 2021Do goodwill impairments affect audit opinions? Evidence from China24 cited
  • 2013The Theoretical Foundation of Goodwill - A Chronological Overview15 cited

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