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Keywords: goodwill
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Journal Articles
The Accounting Review (2018) 93 (6): 149–180.
Published: 01 November 2018
...Martin Glaum; Wayne R. Landsman; Sven Wyrwa ABSTRACT This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a comprehensive sample of stock-listed firms from 21 countries. Multivariate logistical regression findings indicate that goodwill...