Managerial Discretion to Delay the Recognition of Goodwill Impairment : The Role of Enforcement
Year of publication: |
[2021]
|
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Authors: | Filip, Andrei ; Lobo, Gerald J. ; Paugam, Luc |
Publisher: |
[S.l.] : SSRN |
Subject: | Geschäftswert | Goodwill | IFRS |
Extent: | 1 Online-Ressource (55 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Journal of Business Finance & Accounting, Volume 48, Issue 1-2, pp. 26-69, 2021 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 3, 2020 erstellt |
Other identifiers: | 10.2139/ssrn.3704191 [DOI] |
Classification: | M41 - Accounting ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance |
Source: | ECONIS - Online Catalogue of the ZBW |
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