Zobrazeno 1 - 10
of 21
pro vyhledávání: '"Firmenwert"'
Autor:
Trudenberger, Nicole
Basierend auf der upper echelons theory untersucht diese Arbeit den Einfluss demografischer Charakteristika von CEOs auf den Erstansatz von goodwill im Rahmen von mergers & acquisitions. Während sich die bisherige goodwill-Forschung vor allem auf di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3361::fa78fc476b9c7d494bbabd32b7eb5159
Autor:
Sellhorn, Thorsten
In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset w
Externí odkaz:
http://library.oapen.org/handle/20.500.12657/26792
Autor:
Eichner, Korbinian
Seit Einführung des Impairment-Only-Ansatzes in der Werthaltigkeitsprüfung von Goodwill (auch Geschäfts- oder Firmenwert genannt) wird in Forschung und Praxis intensiv diskutiert, ob Allokationsstrategien von Goodwill auf zahlungsmittelgenerierend
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_________2::d14b32521a9254ad1654e418a16a0da7
http://www.alexandria.unisg.ch/251201/
http://www.alexandria.unisg.ch/251201/
Autor:
Teuteberg, Torben
Since the beginning of the 21st century, the fundamental concepts of group reporting have been revised substantially by the International Accounting Standards Board. Until now, International Financial Reporting Standards (IFRS) which were introduced
Externí odkaz:
https://slub.qucosa.de/id/qucosa%3A7104
https://slub.qucosa.de/api/qucosa%3A7104/attachment/ATT-0/
https://slub.qucosa.de/api/qucosa%3A7104/attachment/ATT-0/
Autor:
Biegel, Miriam
Vorgelegt von: Miriam Biegel Zsfassung in engl. Sprache
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_____10650::9119d5f71519758e4e10ca2a7857cbce
Autor:
Braun, Robert
Zugl.: Erlangen, Nürnberg, Univ., Diss., 2009
Externí odkaz:
http://d-nb.info/994238827/04
Autor:
Presich, Marcus
This thesis examines directors' dealings transactions in Germany. The sample includes over 3,612 events which were reported to the German financial authority BaFin from January 2002 until August 2013. Since the release of the European Market Abuse Di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0624a4fa6fb6497ac1d83ac729fd4070
Autor:
Zinner, Ruth
Ruth Zinner
Klagenfurt, Alpen-Adria-Univ., Master-Arb., 2011
Klagenfurt, Alpen-Adria-Univ., Master-Arb., 2011
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4193::2bec462d6fd1e8b80cafcf2d4cbc104d
https://resolver.obvsg.at/urn:nbn:at:at-ubk:1-21047
https://resolver.obvsg.at/urn:nbn:at:at-ubk:1-21047
This paper analyzes the impact of blockownership dispersion on firm value. Blockholdings by multiple blockholders is a widespread phenomenon in the U.S. market. It is not clear, however, whether dispersion among blockholder is preferable to having a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::5f1f64b3ee9e26f2da908e35704a8be2
https://hdl.handle.net/10419/43273
https://hdl.handle.net/10419/43273