Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests : evidence from Australia
Humayun Kabir, Li Su, Asheq Rahman
| Year of publication: |
2020
|
|---|---|
| Authors: | Kabir, Humayun ; Su, Li ; Rahman, Asheq |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 16.2020, 3, p. 1-24
|
| Subject: | Accounting estimates and judgments | Australia | Disclosure regulation | Firm life cycle | Goodwill impairment | Note disclosures | Australien | Geschäftswert | Goodwill | Lebenszyklus | Life cycle | Unternehmenspublizität | Corporate disclosure | IFRS | Auskunftspflicht | Unternehmenserfolg | Firm performance | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2020.100207 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012421431