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~person:"Detzen, Dominic"
~person:"Paugam, Luc"
~person:"Saastamoinen, Jani"
~subject:"Accounting policy"
~type:"article"
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Detzen, Dominic
Paugam, Luc
Saastamoinen, Jani
Filip, Andrei
3
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1
Management discretion and the role of the stock market in
goodwill
impairment decisions : evidence from Finland
Saastamoinen, Jani
;
Pajunen, Kati
- In:
International journal of managerial and financial accounting
8
(
2016
)
2
,
pp. 172-195
Persistent link: https://www.econbiz.de/10011643432
Saved in:
2
Examining the patterns of
goodwill
impairments in Europe and the US
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Accounting in Europe
13
(
2016
)
3
,
pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
Saved in:
3
The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
3/4
,
pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
Saved in:
4
Unsing real activities to avoid goodwell impairment losses : evidence and effect on future performance
Filip, Andrei
;
Jeanjean, Thomas
;
Paugam, Luc
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
3/4
,
pp. 515-554
Persistent link: https://www.econbiz.de/10011553580
Saved in:
5
Impairment of
goodwill
and deferred taxes under IFRS
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011625839
Saved in:
6
Do auditors perceive that there exists earnings management in
goodwill
accounting under IFRS? : Finnish evidence
Pajunen, Kati
;
Saastamoinen, Jani
- In:
Managerial auditing journal
28
(
2013
)
3
,
pp. 245-260
Persistent link: https://www.econbiz.de/10009737626
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