Goodwill impairment : the effects of public enforcement and monitoring by institutional investors
Martin Glaum, Wayne R. Landsman, Sven Wyrwa
| Year of publication: |
November 2018
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|---|---|
| Authors: | Glaum, Martin ; Landsman, Wayne R. ; Wyrwa, Sven |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 6, p. 149-180
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| Subject: | IFRS | goodwill | impairment testing | timeliness | enforcement | managerial discretion | institutional investors | Institutioneller Investor | Institutional investor | Geschäftswert | Goodwill | Rechtsdurchsetzung | Law enforcement | Bilanzielle Bewertung | Accounting valuation | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011966795