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Keywords: impairment testing
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Journal Articles
Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (6): 149–180.
Published: 01 November 2018
... goodwill impairment testing timeliness enforcement managerial discretion institutional investors In 2004, the International Accounting Standards Board (IASB) introduced new standards for the accounting for business combinations and the impairment testing of goodwill. Following similar...