Garzella, Stefano; Ferri, Salvatore; Fiorentino, Raffaele; … - In: Meditari Accountancy Research 28 (2019) 2, pp. 311-325
Purpose: In the process of harmonizing International Accounting Standards (IAS/IFRS), scholars and standard setters still need to overcome unresolved issues related to both goodwill duration and accounting recognition. This paper aims to compare the academic background on goodwill with current...