Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Year of publication: |
2023
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Authors: | Yang, Shengyi |
Published in: |
Emerging markets, finance and trade : EMFT. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 59.2023, 8, p. 2470-2492
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Subject: | accounting discretion | accounting standards | Goodwill | goodwill impairment | Geschäftswert | China | IFRS | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Aktiengesellschaft | Listed company | Bilanzielle Bewertung | Accounting valuation |
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