Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Fair value accounting and intangible assets

16 references·10 citing·49 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
2001Analyst Coverage and Intangible Assets1,078 cited
2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
1991The Seasons of a Ceo's Tenure786 cited
1996Causes and Effects of Discretionary Asset Write-Offs654 cited
1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited
1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
1993Earnings management and nonroutine executive changes472 cited
1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
2004An Examination of Long-Lived Asset Impairments411 cited
2001

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Learning across the life cycle: Experimentation and performance among the hollywood studio heads

408 cited

2006The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly369 cited

Cited by

2020The multinationality and performance relationship: Revisiting the literature and exploring the implications56 cited
2016Accounting for goodwill: An academic literature review and analysis to inform the debate48 cited
2012Audit Fees after IFRS Adoption: Evidence from Malaysia41 cited
2013Disclosure of Goodwill Impairment under AASB 136 from 2005–201035 cited
2011Adoption of FRS 138 and Audit Delay in Malaysia33 cited
2020The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 3931 cited
2021Framing accounting for goodwill: Intractable controversies between users and standard setters31 cited
2016Board characteristics and the value relevance of fair values29 cited
2021Do goodwill impairments affect audit opinions? Evidence from China24 cited
2014An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital22 cited