Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?
Year of publication: |
July 2018
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Authors: | Guler, Lale |
Published in: |
Review of managerial science. - Berlin : Springer, ISSN 1863-6683, ZDB-ID 2296460-5. - Vol. 12.2018, 3, p. 559-592
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Subject: | Goodwill | Goodwill impairment | SFAS 142 | Value-relevance | Geschäftswert | IFRS | Unternehmensbewertung | Firm valuation | Bilanzielle Bewertung | Accounting valuation | Bilanzierungsgrundsätze | Accounting standards | Übernahme | Takeover | Bilanzrecht | Accounting law |
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