Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research
Author:
Affiliation:
1. Saïd Business School, University of Oxford, Oxford, UK;
2. WHU – Otto Beisheim School of Management, Vallendar, Germany;
3. Munich School of Management, LMU München, Munchen, Germany
Funder
Deutsche Forschungsgemeinschaft
Publisher
Informa UK Limited
Subject
Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/09638180.2021.1983854
Reference145 articles.
1. Accounting Discretion in Goodwill Impairments: UK Evidence
2. Accounting Standards Board of Japan. (2015, May). Research on amortization of goodwill (Discussion Paper).
3. Accounting Standards Board of Japan. (2017, July). Goodwill and impairment. Accounting Standards Advisory Forum.
4. Accounting Standards Board of Japan and Hong Kong Institute of Certified Public Accountants. (2020, March). Goodwill: Improvements to subsequent accounting and an update of the quantitative study (Research Paper).
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