Has damage from goodwill impairment grown in China? : analysis and response
Year of publication: |
2021
|
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Authors: | Wang, Yan ; Li, Tao ; Wang, Deli ; Liu, Kun |
Published in: |
China journal of accounting studies. - London [u.a.] : Routledge, Taylor & Francis Group, ISSN 2169-7213, ZDB-ID 2714809-9. - Vol. 9.2021, 2, p. 168-194
|
Subject: | Goodwill | goodwill impairment | self-generated goodwill | M&A transactions | type II agency problem | Geschäftswert | China | Prinzipal-Agent-Theorie | Agency theory | Unternehmensbewertung | Firm valuation | IFRS | Bilanzielle Bewertung | Accounting valuation |
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