Effect of human resource investments in internal controls on goodwill impairment
Year of publication: |
2024
|
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Authors: | Jo, Eun Hye ; Lee, Jung Wha |
Published in: |
Pacific accounting review. - Wellington : New Zealand Society of Accountants, ISSN 2041-5494, ZDB-ID 2197676-4. - Vol. 36.2024, 1, p. 39-59
|
Subject: | Goodwill impairment | Human resources | Internal control weakness | Internal controls | Internes Kontrollsystem | Internal control | Geschäftswert | Goodwill | IFRS | Humanressourcen | Bilanzielle Bewertung | Accounting valuation |
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