Is goodwill attritional? : survival analysis of the M&A goodwill of a-share listed company from 2007 to 2017
Year of publication: |
2022
|
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Authors: | Peng, Kai ; Gu, Qiankun ; Hu, Yi ; Jin, Shuchang ; Ni, Juan |
Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 58.2022, 11, p. 3233-3247
|
Subject: | attrition | Goodwill | impairment test | survival analysis | Geschäftswert | IFRS | Bilanzielle Bewertung | Accounting valuation | Unternehmensbewertung | Firm valuation |
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