Motivation of discretionary goodwill impairments
Shengyi Yang, Shaoying Zhu
| Year of publication: |
2023
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|---|---|
| Authors: | Yang, Shengyi ; Zhu, Shaoying |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 424514-3. - Vol. 66.2023, p. 1-17
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| Subject: | Accounting discretion | Accounting standards | Goodwill | Goodwill book value | Goodwill impairments | Geschäftswert | IFRS | Bilanzielle Bewertung | Accounting valuation | Unternehmensbewertung | Firm valuation | Bilanzierungsgrundsätze | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2023.102038 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014462209