(IR) relevance of goodwill impairment : the case of European banking (2005-2015)
Jorge Pallarés Sanchidrián, Javier Pérez García, José A. Gonzalo-Angulo
| Year of publication: |
2021
|
|---|---|
| Authors: | Pallarés Sanchidrián, Jorge ; Pérez García, Javier ; Gonzalo Angulo, José A. |
| Published in: |
Journal of banking regulation. - London : Henry Stewart Publ., ISSN 1750-2071, ZDB-ID 2197589-9. - Vol. 22.2021, 1, p. 24-38
|
| Subject: | Goodwill | Impairment test | Value relevance of financial reporting | Banking sector | Banking supervision | Earnings management | Geschäftswert | Bank | Bilanzpolitik | Accounting policy | IFRS | Bilanzielle Bewertung | Accounting valuation | EU-Staaten | EU countries | Bankenaufsicht | Unternehmensbewertung | Firm valuation |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s41261-020-00126-0 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012487292