Pertinence économique de la comptabilisation des dépréciations de goodwill:le cas français
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References listed on IDEAS
- Eric Lindenberg & Michael P. Ross, 1999. "To Purchase Or To Pool: Does It Matter?," Journal of Applied Corporate Finance, Morgan Stanley, vol. 12(2), pages 32-47.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Côme Segrétain, 2011. "Écarts d'acquisition, résultats résiduels consécutifs et surprix," Post-Print hal-00650581, HAL.
- Inès Bouden & Luc Paugam & Olivier Ramond, 2011. "Les déterminants de la dépréciation du goodwill : proposition d'un cadre d'analyse," Post-Print hal-00646810, HAL.
More about this item
KeywordsGoodwill; dépréciation; IFRS 3; regroupement d’entreprises; étude d’événements; impairment test; business combination; event study.;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
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