Busy directors and monitoring : evidence from goodwill impairments
| Year of publication: |
2025
|
|---|---|
| Authors: | Mazboudi, Mohamad ; Sahoo, Satish ; Soliman, Mark |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 52.2025, 4, p. 1812-1839
|
| Subject: | board monitoring | busy board | busy directors | fair-value accounting | goodwill impairment | SFAS 142 | Geschäftswert | Goodwill | Vorstand | Executive board | Corporate Governance | Corporate governance | Board of Directors | Board of directors | IFRS | Bilanzielle Bewertung | Accounting valuation | Fair-Value-Bilanzierung | Fair value accounting | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Agency theory | Leistungsbeurteilung | Employee performance appraisal | Bilanzierungsgrundsätze | Accounting standards |
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