Goodwill impairment after M&A : acquisition-level evidence
Year of publication: |
2023
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Authors: | Potepa, James ; Thomas, Jacob |
Published in: |
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 2380-2154, ZDB-ID 3063413-1. - Vol. 8.2023, 2, p. 131-155
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Subject: | conditional conservatism | goodwill impairment | mergers and acquisitions | Geschäftswert | Goodwill | Übernahme | Takeover | Bilanzielle Bewertung | Accounting valuation | IFRS | Unternehmensbewertung | Firm valuation | Bilanzpolitik | Accounting policy |
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