Does financial reporting for income tax expense affect the timeliness of goodwill impairments?
Zachary King, Daniel P. Lynch, Bridget Stomberg, Steven Utke
| Year of publication: |
2025
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| Authors: | King, Zachary ; Lynch, Daniel P. ; Stomberg, Bridget ; Utke, Steven |
| Published in: |
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 2380-2154, ZDB-ID 3063413-1. - Vol. 10.2025, 1, p. 45-71
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| Subject: | mergers and acquisitions | goodwill | tax | impairment | intangible | earnings quality | Geschäftswert | Goodwill | Übernahme | Takeover | IFRS | Einkommensteuer | Income tax | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | Unternehmensbewertung | Firm valuation | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JFR-2023-005 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015426910