Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: from stakeholder model to shareholder model
Year of publication: |
2008
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Authors: | Ding, Yuan ; Richard, Jacques ; Stolowy, Hervé |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 33.2008, 7/8, p. 718-755
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Subject: | Geschäftswert | Goodwill | USA | United States | Shareholder Value | Shareholder value | Stakeholder |
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