Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? : Finnish evidence
Kati Pajunen and Jani Saastamoinen
| Year of publication: |
2013
|
|---|---|
| Authors: | Pajunen, Kati ; Saastamoinen, Jani |
| Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 28.2013, 3, p. 245-260
|
| Subject: | Wirtschaftsprüfung | Financial audit | Geschäftswert | Goodwill | IFRS | Bilanzpolitik | Accounting policy | Fair-Value-Bilanzierung | Fair value accounting | Finnland | Finland |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009737626