Examining the Patterns of Goodwill Impairments in Europe and the US
Author:
Affiliation:
1. HEC Lausanne, Lausanne, Switzerland
2. ESSEC Business School, Cergy-Pontoise, France
3. HEC Pairs, Jouy-en-Josas, France
Publisher
Informa UK Limited
Subject
Finance,Accounting,Business and International Management
Link
https://www.tandfonline.com/doi/pdf/10.1080/17449480.2016.1260748
Reference24 articles.
1. The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
2. The effect of international institutional factors on properties of accounting earnings
3. The conservatism principle and the asymmetric timeliness of earnings1
4. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
5. Conditional and Unconditional Conservatism:Concepts and Modeling
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