Stolowy, Hervé; Richard, Jacques; Ding, Yuan - Université Paris-Dauphine (Paris IX) - 2008
Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these … model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great … countries have gone through four identified phases of goodwill accounting, classified as (1) static (immediate or rapid …
