Does ESG help reduce the goodwill impairment? : from perspectives of information increment and information manipulation
Xing Zhang, Yiwen Li, Mingcan Ji, Jiabian Wang
| Year of publication: |
2024
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| Authors: | Zhang, Xing ; Li, Yiwen ; Ji, Mingcan ; Wang, Jiabian |
| Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 64.2024, Art.-No. 105431, p. 1-9
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| Subject: | ESG | ESG disclosure manipulation | Goodwill impairment | Information increment | Information manipulation | Geschäftswert | Goodwill | Manipulation | Corporate Social Responsibility | Corporate social responsibility | Nachhaltige Kapitalanlage | Sustainable investment | Asymmetrische Information | Asymmetric information | Informationsökonomik | Economics of information | Unternehmenspublizität | Corporate disclosure | IFRS | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.105431 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531723