Kjærland, Frode; Forbord, Kristian; Oust, Are; … - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-26
The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the current International Financial Reporting...
