{"id":"https://openalex.org/W2494081577","doi":"https://doi.org/10.1016/j.intaccaudtax.2016.07.001","title":"Accounting for goodwill under IFRS: A critical analysis","display_name":"Accounting for goodwill under IFRS: A critical analysis","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2494081577","doi":"https://doi.org/10.1016/j.intaccaudtax.2016.07.001","mag":"2494081577"},"language":"en","primary_location":{"id":"doi:10.1016/j.intaccaudtax.2016.07.001","doi":"https://doi.org/10.1016/j.intaccaudtax.2016.07.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2016.07.001","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Sven-Erik Johansson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I180242103","display_name":"Stockholm School of Economics","ror":"https://ror.org/01s5jzh92","country_code":"SE","type":"education","lineage":["https://openalex.org/I180242103"]}],"countries":["SE"],"is_corresponding":false,"raw_author_name":"Sven-Erik Johansson","raw_affiliation_strings":["Stockholm School of Economics, Department of Accounting, P.O. Box 6501, 113 83 Stockholm, Sweden"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stockholm School of Economics, Department of Accounting, P.O. Box 6501, 113 83 Stockholm, Sweden","institution_ids":["https://openalex.org/I180242103"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5071152265","display_name":"Tomas Hjelstr\u00f6m","orcid":"https://orcid.org/0000-0002-2981-3174","observed_orcids":["https://orcid.org/0000-0002-2981-3174"]},"institutions":[{"id":"https://openalex.org/I180242103","display_name":"Stockholm School of Economics","ror":"https://ror.org/01s5jzh92","country_code":"SE","type":"education","lineage":["https://openalex.org/I180242103"]}],"countries":["SE"],"is_corresponding":false,"raw_author_name":"Tomas Hjelstr\u00f6m","raw_affiliation_strings":["Stockholm School of Economics, Department of Accounting, P.O. Box 6501, 113 83 Stockholm, Sweden"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stockholm School of Economics, Department of Accounting, P.O. Box 6501, 113 83 Stockholm, Sweden","institution_ids":["https://openalex.org/I180242103"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5076029229","display_name":"Niclas Hellman","orcid":"https://orcid.org/0000-0001-6486-7357","observed_orcids":["https://orcid.org/0000-0001-6486-7357"]},"institutions":[{"id":"https://openalex.org/I180242103","display_name":"Stockholm School of Economics","ror":"https://ror.org/01s5jzh92","country_code":"SE","type":"education","lineage":["https://openalex.org/I180242103"]}],"countries":["SE"],"is_corresponding":true,"raw_author_name":"Niclas Hellman","raw_affiliation_strings":["Stockholm School of Economics, Department of Accounting, P.O. Box 6501, 113 83 Stockholm, Sweden"],"raw_orcid":"https://orcid.org/0000-0001-6486-7357","affiliations":[{"raw_affiliation_string":"Stockholm School of Economics, Department of Accounting, P.O. Box 6501, 113 83 Stockholm, Sweden","institution_ids":["https://openalex.org/I180242103"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5076029229"],"corresponding_institution_ids":["https://openalex.org/I180242103"],"apc_list":{"value":3490,"currency":"USD","value_usd":3490},"apc_paid":null,"fwci":8.5344,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.97234854,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"27","issue":null,"first_page":"13","last_page":"25"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.975600004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.975600004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.022199999541044235,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/goodwill-accounting","display_name":"goodwill accounting","score":0.9670000076293945},{"id":"https://openalex.org/keywords/ifrs-3","display_name":"IFRS 3","score":0.8960000276565552},{"id":"https://openalex.org/keywords/goodwill-impairment","display_name":"goodwill impairment","score":0.9200000166893005},{"id":"https://openalex.org/keywords/goodwill-amortization","display_name":"goodwill amortization","score":0.8090000152587891},{"id":"https://openalex.org/keywords/acquisition-success","display_name":"acquisition success","score":0.4309999942779541},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.3149999976158142}],"concepts":[{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.9766936302185059},{"id":"https://openalex.org/C2781198434","wikidata":"https://www.wikidata.org/wiki/Q4064479","display_name":"Amortization","level":3,"score":0.7909969091415405},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7093943953514099},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.6361491680145264},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.5670304894447327},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5408819317817688},{"id":"https://openalex.org/C2994133304","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Position statement","level":2,"score":0.49966955184936523},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.47521334886550903},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.4602251648902893},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.4331074059009552},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3790328800678253},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24596229195594788},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.1303918957710266},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.11970463395118713},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.08819279074668884},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C512399662","wikidata":"https://www.wikidata.org/wiki/Q3505712","display_name":"Family medicine","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.intaccaudtax.2016.07.001","doi":"https://doi.org/10.1016/j.intaccaudtax.2016.07.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2016.07.001","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:jiaata:v:27:y:2016:i:c:p:13-25","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1061951816300179","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320319622","display_name":"Svenska Handelsbankens Forskningsstiftelse","ror":"https://ror.org/00tsd4c06"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W1481632570","https://openalex.org/W1967175000","https://openalex.org/W2011545617","https://openalex.org/W2101911498","https://openalex.org/W2103099258","https://openalex.org/W2161345026","https://openalex.org/W3121464128","https://openalex.org/W3122533566","https://openalex.org/W4237843852"],"related_works":["https://openalex.org/W4383500775","https://openalex.org/W6989097619","https://openalex.org/W4412642543","https://openalex.org/W2145699490","https://openalex.org/W7106156828","https://openalex.org/W1996899153","https://openalex.org/W4390937467","https://openalex.org/W1793498042","https://openalex.org/W2021174906","https://openalex.org/W2897456051"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2016,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-08-23T00:00:00"}