Do firms manage fair value estimates? : an examination of SFAS 142 goodwill impairments
Year of publication: |
2009
|
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Authors: | Jarva, Henry |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 36.2009, 9/10, p. 1059-1086
|
Subject: | Geschäftswert | Goodwill | Bilanzielle Bewertung | Accounting valuation | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
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