Stolowy, Hervé; Richard, Jacques; Ding, Yuan - Université Paris-Dauphine (Paris IX) - 2008
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 … the existing literature on goodwill: our study (1) is international and comparative, (2) spans more than a century, (3 …
