Disclosure transparency and disagreement among economic agents : the case of goodwill impairment
Year of publication: |
2020
|
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Authors: | Andreicovici, Ionela ; Jeny, Anne ; Lui, Daphne |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 29.2020, 1, p. 1-26
|
Subject: | Corporate Disclosure | Sell-side Analysts | Goodwill Impairment | Disagreement | Unternehmenspublizität | Corporate disclosure | Geschäftswert | Goodwill | Finanzanalyse | Financial analysis | Auskunftspflicht | Disclosure regulation | Unternehmensbewertung | Firm valuation |
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