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Commentary: Is Goodwill an Asset?
1 references·4 citing·22 second hop
Commentary: Is Goodwill an Asset? (1999)Commentary: Is Goodwill an Asset?The IASC–US Comparison Project: A Report on the Similarities and Differences Between IASC Standards and US GAAP, (2000)The IASC–US Comparison Projec…Historical perspectives on accounting for M&A (2016)Historical perspectives on ac…The relationship between recognised intangible assets and voluntary intellectual capital disclosure (2015)The relationship between reco…The Nature and Implications of Acquisition Goodwill (2011)The Nature and Implications o…The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment (2010)The Value of High Quality Aud…Auditor size and audit quality (1981)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The Effect of Audit Quality on Earnings Management* (1998)The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter? (2020)The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea (2024)The gains to bidding firms from merger (1983)Does Corporate Performance Improve After Mergers? (1990)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? Korean evidence (2019)Can intangible assets predict future performance? A deep learning approach (2021)The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Disclosure level and the cost of equity capital. (1997)The evaluation of the impact of innovation management capability to organisational performance (2020)The General Theory of Employment, Interest and Money. (1936)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Goodwill accounting standards in the United Kingdom, the United States, France, and Japan (2018)COMPARISON OF CREATIVE ACCOUNTING RISKS IN SMALL ENTERPRISES: THE DIFFERENT BRANCHES PERSPECTIVE (2022)Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market (2003)Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US (2009)The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence (2014)
this work references cited by second hop

References

  • 2000The IASC–US Comparison Project: A Report on the Similarities and Differences Between IASC Standards and US GAAP,51 cited

Cited by

  • 2015The relationship between recognised intangible assets and voluntary intellectual capital disclosure30 cited
  • 2011The Nature and Implications of Acquisition Goodwill28 cited
  • 2010The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment25 cited
  • 2016Historical perspectives on accounting for M&A17 cited

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