Sandell, Niklas; Svensson, Peter - In: Qualitative Research in Accounting & Management 14 (2017) 1, pp. 81-102
Purpose The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is constructed in the form of accounts (i.e. statements that explain unanticipated or untoward behavior). The authors argue that goodwill impairment is not only a technical matter but...