Economic consequences of SFAS 142 goodwill write-offs
Year of publication: |
2014
|
---|---|
Authors: | Jarva, Henry |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 54.2014, 1, p. 211-235
|
Subject: | Audit fees | Conditional conservatism | Fair-value accounting | Market efficiency | Propensity score matching | Wirtschaftsprüfung | Financial audit | Geschäftswert | Goodwill | Bilanzpolitik | Accounting policy | Honorar | Fee (Remuneration) | Effizienzmarkthypothese | Efficient market hypothesis | Bilanzielle Bewertung | Accounting valuation |
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