How do auditors assess key inputs in a discounted cash flow model of goodwill?
J. Efrim Boritz, Lev M. Timoshenko
| Year of publication: |
2022
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|---|---|
| Authors: | Boritz, Jefim E. ; Timoshenko, Lev M. |
| Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 34.2022, 2, p. 19-47
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| Subject: | audit of estimates | goodwill impairment | discounted cash flow | verbal protocol analysis | fair value auditing process | Wirtschaftsprüfung | Financial audit | Geschäftswert | Goodwill | Cash Flow | Cash flow | Unternehmensbewertung | Firm valuation | Kapitalwertmethode | Net present value method | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/BRIA-2021-037 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013532098