The impairment test of goodwill : an empirical analysis of incentives for earnings management in Italian publicly traded companies
Year of publication: |
2016
|
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Authors: | Korošec, Bojana ; Jerman, Mateja ; Tominc, Polona |
Published in: |
Economic research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 1331-677X, ZDB-ID 2171828-3. - Vol. 29.2016, 1, p. 162-176
|
Subject: | Goodwill | impairment testing | earnings management | IFRS | financial crisis | Bilanzpolitik | Accounting policy | Geschäftswert | Italien | Italy | Bilanzielle Bewertung | Accounting valuation |
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