Determinants of goodwill impairment disclosure : the role of audit quality and analysts following
Year of publication: |
2023
|
---|---|
Authors: | Ranga, Abhishek ; Pathak, Rajesh |
Published in: |
Managerial finance. - Bingley : Emerald, ISSN 1758-7743, ZDB-ID 2047612-7. - Vol. 49.2023, 1, p. 88-109
|
Subject: | Analysts' coverage | Audit quality | Compliance | Disclosure | Goodwill | Impairment | Geschäftswert | Finanzanalyse | Financial analysis | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Dienstleistungsqualität | Service quality | IFRS | Corporate Governance | Corporate governance | Unternehmensbewertung | Firm valuation | Auskunftspflicht | Disclosure regulation | Informationswert | Information value |
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