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Commentary: Discount Rates in Disarray – Evidence on Flawed Goodwill Impairment Testing

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  • Michael E. Bradbury

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  • Michael E. Bradbury, 2010. "Commentary: Discount Rates in Disarray – Evidence on Flawed Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 20(3), pages 313-316, September.
    • Handle: RePEc:bla:ausact:v:20:y:2010:i:3:p:313-316
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2010.00094.x
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    References listed on IDEAS

    as
    1. Stephen Taylor, 2009. "Capital Markets Regulation: How Can Accounting Research Contribute?," Australian Accounting Review, CPA Australia, vol. 19(4), pages 319-325, December.
    2. Wayne Lonergan, 2009. "Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 19(4), pages 340-341, December.
    3. Tyrone M. Carlin & Nigel Finch, 2009. "Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 19(4), pages 326-336, December.
    4. Gerry Gallery, 2009. "Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 19(4), pages 337-339, December.
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    Cited by:

    1. Tyrone M. Carlin & Nigel Finch, 2010. "Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 20(4), pages 400-402, December.
    2. Markéta Boučková, 2016. "Quality of Disclosed Information with Emphasis on Goodwill Impairment," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 37-52.

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