Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600
The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the current International Financial Reporting Standards...
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| Autors principals: | , , , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
MDPI AG
2023-06-01
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| Col·lecció: | International Journal of Financial Studies |
| Matèries: | |
| Accés en línia: | https://www.mdpi.com/2227-7072/11/2/81 |
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