Amortisation Versus Impairment of Goodwill and Accounting Quality
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- repec:bla:joares:v:30:y:1992:i:2:p:185-209 is not listed on IDEAS
- Lapointe-Antunes, Pascale & Cormier, Denis & Magnan, Michel, 2009. "Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada," The International Journal of Accounting, Elsevier, vol. 44(1), pages 56-78, March.
- repec:bla:joares:v:37:y:1999:i:2:p:353-385 is not listed on IDEAS
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- Nicola Giuseppe Castellano & Katia Corsi & Roberto Del Gobbo, 2015. "Goodwill Disclosure in Europe. Profiles of disclosing companies," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 1(2), pages 32-65.
- Markéta Boučková, 2016. "Quality of Disclosed Information with Emphasis on Goodwill Impairment," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(2), pages 37-52.
- Atanasov, Atanas, 2017.
"Счетоводното Регламентиране На Репутацията В България – Исторически Преглед И Анализ
[The Accounting Regulation of Goodwill in Bulgaria – Historical Overview and Analysis]," MPRA Paper 85616, University Library of Munich, Germany.
- repec:eeb:15v1n2:v:1:y:2015:i:2:p:32-65 is not listed on IDEAS
More about this item
KeywordsAmortisation; impairment; goodwill; value relevance; timeliness;
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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