Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? : Finnish evidence
Year of publication: |
2013
|
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Authors: | Pajunen, Kati ; Saastamoinen, Jani |
Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 28.2013, 3, p. 245-260
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Subject: | Wirtschaftsprüfung | Financial audit | Geschäftswert | Goodwill | IFRS | Bilanzpolitik | Accounting policy | Fair-Value-Bilanzierung | Fair value accounting | Finnland | Finland |
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