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~person:"Chen, Ester"
~person:"Chen, Vincent Y. S."
~subject:"Fair value"
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Disclosure of fair value measurement in goodwill impairment test and audit fees
Chen, Vincent Y. S.
;
Keung, Edmund C.
;
Lin, I-Min
- In:
Journal of contemporary accounting & economics
15
(
2019
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10012133437
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2
Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester
;
Gavious, Ilanit
- In:
Accounting and finance : journal of the Accounting …
56
(
2016
)
1
,
pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
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