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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
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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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Auditors’ Perceptions of Goodwill Write-Offs Under IFRS
Pajunen, Kati - 2019
In this paper, we explore auditors' perceptions of goodwill accounting under IFRS with a survey of Finnish KHT-certified auditors in 2011. Exploratory factor analysis indicates that auditors are divided in two distinct groups: one group has a favorable attitude towards the IFRS procedures of...
Persistent link: https://www.econbiz.de/10012905744