Does goodwill pressure drive business restructuring based on subsidiary disposal?
Jingjing Xu, Haijie Huang, Edward Lee, Jirada Petaibanlue
| Year of publication: |
2023
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|---|---|
| Authors: | Xu, Jingjing ; Huang, Haijie ; Lee, Edward ; Jirada Petaibanlue |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 86.2023, p. 1-13
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| Subject: | Disposal of subsidiaries | Goodwill | Goodwill impairment | IAS 36 | M&A | Geschäftswert | IFRS | Ausländische Tochtergesellschaft | Foreign subsidiary | Tochtergesellschaft | Subsidiary company | Multinationales Unternehmen | Transnational corporation | Bilanzielle Bewertung | Accounting valuation | Organisatorischer Wandel | Organizational change | Unternehmensbewertung | Firm valuation | Großbritannien | United Kingdom |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2023.102511 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014248606