Management discretion and the role of the stock market in goodwill impairment decisions : evidence from Finland
Jani Saastamoinen and Kati Pajunen
| Year of publication: |
2016
|
|---|---|
| Authors: | Saastamoinen, Jani ; Pajunen, Kati |
| Published in: |
International journal of managerial and financial accounting. - Olney, Bucks. : Inderscience Publ., ISSN 1753-6715, ZDB-ID 2458817-9. - Vol. 8.2016, 2, p. 172-195
|
| Subject: | earnings bath | goodwill impairment testing | IAS 36 | managerial discretion | market monitoring | Geschäftswert | Goodwill | IFRS | Finnland | Finland | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011643432