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~subject:"Earnings management"
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Earnings management
Geschäftswert
4
Goodwill
4
China
3
Accounting information quality
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Accounting policy
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Asset collateral
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Bilanzpolitik
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Cost of debt financing
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Eigentümerstruktur
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Goodwill impairment
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Goodwill impairment avoidance
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IFRS
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Material asset reorganizations
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Merger and acquisition
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Ownership structure
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Persistence
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Shareholders
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Stock price crash risk
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Big4 auditors
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Emerging economies
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Han, Hongwen
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Tang, Jiali Jenna
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Tang, Qingquan
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Emerging markets review
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The European accounting review
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ECONIS (ZBW)
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The role of large shareholders in goodwill impairment decisions : evidence from China
Han, Hongwen
;
Tang, Jiali Jenna
;
Tang, Qingquan
- In:
Emerging markets review
59
(
2024
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014533570
Saved in:
2
Goodwill impairment, securities analysts, and information transparency
Han, Hongwen
;
Tang, Jiali Jenna
;
Tang, Qingquan
- In:
The European accounting review
30
(
2021
)
4
,
pp. 767-799
Persistent link: https://www.econbiz.de/10012588414
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