What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?-Reference-Cited by-同舟云学术

What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?

Published:2021-05-04 Issue:2 Volume:18 Page:218-248
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Frii Peter¹^ORCID,Hamberg Mattias²

Affiliation:

1. Umeå University, Umeå, Sweden

2. University of Stavanger, Stavanger, Norway

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2021.1912369

Reference68 articles.

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3. Understanding the Family Business

4. Corporate disclosures by family firms

5. Corporate Control around the World

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