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~person:"Kashiwazaki, Reiko"
~person:"Pajunen, Kati"
~subject:"Accounting policy"
~type:"article"
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Does IFRS adoption accelerate M&A? : the consequences of different goodwill accounting in Japan
Kashiwazaki, Reiko
;
Sato, Shun
;
Takeda, Fumiko
- In:
International advances in economic research : IAER ; an …
25
(
2019
)
4
,
pp. 399-415
Persistent link: https://www.econbiz.de/10012307215
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2
Management discretion and the role of the stock market in goodwill impairment decisions : evidence from Finland
Saastamoinen, Jani
;
Pajunen, Kati
- In:
International journal of managerial and financial accounting
8
(
2016
)
2
,
pp. 172-195
Persistent link: https://www.econbiz.de/10011643432
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3
Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? : Finnish evidence
Pajunen, Kati
;
Saastamoinen, Jani
- In:
Managerial auditing journal
28
(
2013
)
3
,
pp. 245-260
Persistent link: https://www.econbiz.de/10009737626
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