Albersmann, Benjamin T.; Quick, Reiner - In: Abacus 56 (2020) 1, pp. 66-103
This study investigates whether goodwill impairments are perceived as timely and whether specific auditor … characteristics affect the perceived timeliness. It therefore contributes to central questions in accounting research: is managerial … two years. Moreover, the findings suggest that the recognition of impairment losses is influenced by auditor …
