The impact of key audit matters on goodwill accounting and investment behavior : evidence from China
Qianqun Ma, Jianan Zhou, Qi Wang, Kongwen Wang
| Year of publication: |
2024
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| Authors: | Ma, Qianqun ; Zhou, Jianan ; Wang, Qi ; Wang, Kongwen |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier Science, ISSN 1057-5219, ZDB-ID 2029229-6. - Vol. 93.2024, Art.-No. 103144, p. 1-15
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| Subject: | Financial reporting quality | Goodwill impairment | Key auditing matters | Resource misallocation | China | Geschäftswert | Goodwill | Wirtschaftsprüfung | Financial audit | IFRS | Berichtswesen | Reporting | Investitionsentscheidung | Investment decision | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2024.103144 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014543429