Quaranta, Anna Grazia; Di Gabriele, Nico; Zigiotti, Ermanno - In: Managerial Finance 45 (2019) 2, pp. 311-330
Purpose: The purpose of this paper is to examine the methods used to perform impairment test for intangible assets from a business combination and the information provided by the consolidated financial statements of a Group of Italian banks in the period 2009-2014. The purpose is to verify if,...