Disclosure of fair value measurement in goodwill impairment test and audit fees
Vincent Y.S. Chen, Edmund C. Keung, I-Min Lin
| Year of publication: |
2019
|
|---|---|
| Authors: | Chen, Vincent Y. S. ; Keung, Edmund C. ; Lin, I-Min |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 15.2019, 3, p. 1-21
|
| Subject: | Audit fee | Audit risk | Fair value | Fair value disclosure | Goodwill | Signaling | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | Geschäftswert | Honorar | Fee (Remuneration) | IFRS | Bilanzielle Bewertung | Accounting valuation | Unternehmensbewertung | Firm valuation | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2019.100160 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012133437