Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? : Korean evidence
Jong-Seo Choi and Ji-Ahn Nam
| Year of publication: |
2020
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| Authors: | Choi, Jong-seo ; Nam, Ji-Ahn |
| Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 27.2020, 1, p. 1-23
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| Subject: | Goodwill impairment | managerial discretion | signalling | value relevance | IFRS | Geschäftswert | Goodwill | Bilanzielle Bewertung | Accounting valuation | Signalling | Führungskräfte | Managers | Südkorea | South Korea | Unternehmenswert | Firm value | Unternehmensbewertung | Firm valuation |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2020.1686813 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012174315