Goodwill impairment as a reflection of investment opportunities
Author:
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1467-629X.2008.00272.x/fullpdf
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5. Accounting discretion in fair value estimates: an examination of SFAS 142 goodwill impairments;Beatty;Journal of Accounting Research,2006
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