Disclosure of fair value measurement in goodwill impairment test and audit fees-Reference-Cited by-同舟云学术

登录注册会员服务联系我们

Disclosure of fair value measurement in goodwill impairment test and audit fees

Published:2019-12 Issue:3 Volume:15 Page:100160
ISSN:1815-5669
Container-title:Journal of Contemporary Accounting & Economics
language:en
Short-container-title:Journal of Contemporary Accounting & Economics

Author:

Chen Vincent Y.S.,Keung Edmund C.,Lin I-Min

Publisher

Elsevier BV

Subject

Accounting

Reference72 articles.

1. Earnings management, litigation risk, and asymmetric audit fee responses;Abbott;Auditing,2006

2. Understanding the evolution of SFAS 141 and 142: an analysis of comment letters;Anantharaman;Res. Acc. Regul.,2015

3. Misstatement direction, litigation risk, and planned audit investment;Barron;J. Acc. Res.,2001

4. Blind Spots: Why We Fail to Do What’s Right and What to Do About It;Bazerman,2011

5. Accounting discretions in fair value estimates: an examination of SFAS 142 goodwill impairments;Beatty;J. Acc. Econ.,2006

Cited by 14 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Redacted Disclosure and Audit Fees;Journal of Accounting, Auditing & Finance;2024-07-27

2. The Impact of the Adoption of FAS 14/2022 on Business Accounting Processes;Accounting. Analysis. Auditing;2024-06-11

3. Power needs knowledge: CEO knowledge background and goodwill impairment;Accounting Forum;2024-04-08

4. Reversão de perdas por Impairment e gerenciamento de resultados;Revista Catarinense da Ciência Contábil;2024-02-09

5. Motivation of discretionary goodwill impairments;Research in International Business and Finance;2023-10

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370

www.globalauthorid.com

TOP