The impact of industry competition on the value relevance of goodwill impairments across different information environments
Ahmad Alshehabi, Hussein Halabi, Sami Adwan, Sabri Boubaker
| Year of publication: |
2024
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| Authors: | Alshehabi, Ahmad ; Halabi, Hussein ; Adwan, Sami ; Boubaker, Sabri |
| Published in: |
Journal of international accounting, auditing and taxation. - Amsterdam [u.a.] : Elsevier Science, ISSN 1061-9518, ZDB-ID 2002930-5. - Vol. 56.2024, Art.-No. 100639, p. 1-16
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| Subject: | Goodwill impairment | Information environment | Product market competition | Value relevance | Geschäftswert | Goodwill | IFRS | Bilanzielle Bewertung | Accounting valuation | Wettbewerb | Competition | Internationaler Wettbewerb | International competition | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2024.100639 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015065925