Does IFRS adoption accelerate M&A? : the consequences of different goodwill accounting in Japan
Reiko Kashiwazaki, Shun Sato, Fumiko Takeda
| Year of publication: |
2019
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|---|---|
| Authors: | Kashiwazaki, Reiko ; Sato, Shun ; Takeda, Fumiko |
| Published in: |
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society. - Dordrecht [u.a.] : Springer, ISSN 1083-0898, ZDB-ID 1383843-X. - Vol. 25.2019, 4, p. 399-415
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| Subject: | IFRS | M&A | Goodwill | Japan | Geschäftswert | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11294-019-09757-0 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012307215