Intangible assets, goodwill and earnings management : evidence from France and the UK
Bilal Kimouche
| Year of publication: |
2022
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|---|---|
| Authors: | Kimouche, Bilal |
| Published in: |
Folia oeconomica Stetinensia : FOS. - Szczecin : Wydawn. Naukowe Uniw. Szczecińskiego, ISSN 1730-4237, ZDB-ID 2672877-1. - Vol. 22.2022, 1, p. 111-129
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| Subject: | Earnings management | Discretionary accruals | Intangible assets capitalization | Goodwill recognition | Depreciation and impairment of intangibles and goodwill | Immaterielle Werte | Intangible assets | Geschäftswert | Goodwill | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | Frankreich | France | IFRS | Immaterielle Güter | Intangible goods | Rückstellung | Accrual | Unternehmensbewertung | Firm valuation | Abschreibung | Depreciation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2478/foli-2022-0006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014227972