1003253.pdf
In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and...
| Γλώσσα: | English |
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| Έκδοση: |
Peter Lang International Academic Publishers
2019
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