The value of discretion in Africa : evidence from acquired intangible assets under IFRS 3
Year of publication: |
2020
|
---|---|
Authors: | Tunyi, Abongeh A. ; Ehalaiye, Dimu ; Gyapong, Ernest ; Ntim, Collins G. |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 55.2020, 2, p. 2050008-1-2050008-39
|
Subject: | Managerial discretion | IFRS 3 | acquired intangible assets | business combinations | institutional quality | Africa | IFRS | Immaterielle Werte | Intangible assets | Afrika | Übernahme | Takeover | Geschäftswert | Goodwill | Immaterielle Güter | Intangible goods |
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