Goodwill impairment, economic policy uncertainty and CEO overconfidence

Goodwill impairment has sparked debate since its introduction over its discretionary nature. While previous studies have explored the factors affecting goodwill impairments, they mainly focused on firm-level determinants, often ignoring economy-wide factors. Our research fills this gap by examining...

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Bibliografski detalji

Glavni autori:	Hsissou, Amal, Romon, Frédéric
Format:	Artigo
Jezik:	Inglês
Izdano:	Association FCS 2025
Teme:	CEO goodwill impairment uncertainty goodwill incertitude surconfiance dépréciation écart d’acquisition
Online pristup:	https://doi.org/10.4000/15x86 https://hdl.handle.net/20.500.13089/15x86 https://journals.openedition.org/fcs/13821
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