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Managing impairment of goodwill
1 references·8 citing·31 second hop
Managing impairment of goodwill (2006)Managing impairment of goodwillAccounting for Goodwill: Are We Better Off? (2003)Accounting for Goodwill: Are …The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case (2016)The Recognition of Goodwill a…Determinants of Goodwill Impairment Loss Recognition (2016)Determinants of Goodwill Impa…The value-relevance of goodwill reported under IFRS 3 versus IAS 22 (2015)The value-relevance of goodwi…Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues (2015)Real options, enforcement of …An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital (2014)An Empirical Investigation of…Conflicting conceptualizations of human resource accounting (2011)Conflicting conceptualization…Acquisitions reveal the hidden intellectual capital of pharmaceutical companies (2009)Acquisitions reveal the hidde…Accounting Treatment of Goodwill in IFRS and US GAAP (2008)Accounting Treatment of Goodw…Earnings, Book Values, and Dividends in Equity Valuation* (1995)The information content of losses (1995)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Investor protection and corporate governance (2000)Conservatism in Accounting Part I: Explanations and Implications (2003)Accounting Information, Disclosure, and the Cost of Capital (2007)Audit Effort and Market-perceived Risk: Evidence from South Korea (2016)Assessing knowledge assets: a review of the models used to measure intellectual capital (2001)The price of innovation: new estimates of drug development costs (2003)An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance (2005)Impact of intellectual capital efficiency on financial stability in banks: Insights from an emerging economy (2021)Exploration and Exploitation in Organizational Learning (1991)The Human Resource Architecture: Toward a Theory of Human Capital Allocation and Development (1999)Understanding HRM-Firm Performance Linkages: The Role of the "Strength" of the HRM System (2004)Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Measurement, and Reporting (2001)Is intellectual capital performance and disclosure practices related? (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A machine learning analysis of citation impact among selected Pacific Basin journals (2019)Positive Accounting Theory (1985)Positive Accounting Theory: A Ten Year Perspective. (1990)Causes and Effects of Discretionary Asset Write-Offs (1996)Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review (2020)Intellectual capital: Australian annual reporting practices (2000)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Do the SEC's enforcement preferences affect corporate misconduct? (2011)Perception-Based Decisions, Strategic Alliances and Optimal Financial Contracting: Auctions, Strategic Alliances and a Critique of Third-Generation Prospect Theory and Related Approaches (2019)Implications of the IFRS goodwill accounting treatment (2007)Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada (2009)Goodwill Impairment Losses and CEO Compensation (2014)
this work references cited by second hop

References

  • 2003Accounting for Goodwill: Are We Better Off?95 cited

Cited by

  • 2009Acquisitions reveal the hidden intellectual capital of pharmaceutical companies34 cited
  • 2016Determinants of Goodwill Impairment Loss Recognition26 cited
  • 2014An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital22 cited
  • 2016The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case21 cited
  • 2008Accounting Treatment of Goodwill in IFRS and US GAAP21 cited
  • 2015Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues18 cited
  • 2015The value-relevance of goodwill reported under IFRS 3 versus IAS 2216 cited
  • 2011Conflicting conceptualizations of human resource accounting16 cited

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