How ethical are managers' goodwill impairment decisions in Spanish-listed firms?
Year of publication: |
November 2015
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Authors: | Giner, Begoña ; Pardo, Francisca |
Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 132.2015, 1, p. 21-40
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Subject: | Accounting ethics | Business combinations | Earnings management | Goodwill impairment | IFRS 3 | Managerial ethical behavior | Spain | Geschäftswert | Goodwill | Bilanzpolitik | Accounting policy | IFRS | Unternehmensethik | Business ethics | Spanien | Corporate Governance | Corporate governance | Führungskräfte | Managers | Ethik | Ethics | Rechnungswesen | Accounting |
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