The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles
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DOI: 10.1007/s11142-022-09750-9
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More about this item
Keywords
PCAOB; Innovation; Intangibles; Impairments; M&A; R&D;All these keywords.
JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- L24 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Contracting Out; Joint Ventures
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
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