Herberger, Tim AlexanderTim AlexanderHerbergerOehler, AndreasAndreasOehler0000-0002-2858-33702019-09-192014-05-262014https://fis.uni-bamberg.de/handle/uniba/3216engIntangible Assets : Fair Value Measurement and Earnings Management ; A Survey of the German Certified Accountants ; Eastern Finance Association Annual Meeting 2012 ; Boston, Massachusetts, April 12, 2012conferenceobjecthttps://www.uni-bamberg.de/fileadmin/uni/fakultaeten/sowi_lehrstuehle/finanzwirtschaft/Forschung/Finanzmaerkte/Boston_2012_Presentation_Herberger_Oehler.pdf