商誉会计准则:存在的问题与改进建议

[11] 商誉的性质及对权益计价的影响——理论分析与基于企业会计准则(2006)的经验证据[A]. 杜兴强.商誉会计研讨会论文集[C]. 2010

[12] 知识经济下商誉·企业并购商誉会计问题研究——基于企业资源观视角[A]. 冯卫东.商誉会计研讨会论文集[C]. 2010

[13] 上市公司高溢价并购风险乍现[N]. 任明杰.中国证券报. 2016 (A06)

[14] Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses[J] . Jamaliah Abdul Majid.Journal of Contemporary Accounting & Economics . 2015 (3)

[15] Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment[J] . The Accounting Review . 2011 (6)

[16] The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions[J] . Mattias Hamberg,Mari Paananen,Jiri Novak.European Accounting Review . 2011 (2)

[17] Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets[J] . Keryn Chalmers,Greg Clinch,Jayne M. Godfrey.Australian Accounting Review . 2008 (3)

[18] Goodwill impairments and chief executive officer tenure[J] . Brenda Masters-Stout,Michael L. Costigan,Linda M. Lovata.Critical Perspectives on Accounting . 2007 (8)

[19] 商誉会计的困惑、思考与展望——商誉会计专题学术研讨会观点综述 [J]. 会计研究, 2010, (08) : 87 - 90

[20] 质疑国际财务报告准则的先进性 [J]. 财贸经济, 2010, (01) : 68 - 74+136

[11] 商誉的性质及对权益计价的影响——理论分析与基于企业会计准则(2006)的经验证据[A]. 杜兴强.商誉会计研讨会论文集[C]. 2010

[12] 知识经济下商誉·企业并购商誉会计问题研究——基于企业资源观视角[A]. 冯卫东.商誉会计研讨会论文集[C]. 2010

[13] 上市公司高溢价并购风险乍现[N]. 任明杰.中国证券报. 2016 (A06)

[14] Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses[J] . Jamaliah Abdul Majid.Journal of Contemporary Accounting & Economics . 2015 (3)

[15] Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment[J] . The Accounting Review . 2011 (6)

[16] The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions[J] . Mattias Hamberg,Mari Paananen,Jiri Novak.European Accounting Review . 2011 (2)

[17] Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets[J] . Keryn Chalmers,Greg Clinch,Jayne M. Godfrey.Australian Accounting Review . 2008 (3)

[18] Goodwill impairments and chief executive officer tenure[J] . Brenda Masters-Stout,Michael L. Costigan,Linda M. Lovata.Critical Perspectives on Accounting . 2007 (8)

[19] 商誉会计的困惑、思考与展望——商誉会计专题学术研讨会观点综述 [J]. 会计研究, 2010, (08) : 87 - 90

[20] 质疑国际财务报告准则的先进性 [J]. 财贸经济, 2010, (01) : 68 - 74+136