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Keywords: impairment testing
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Journal Articles
The Accounting Review (2018) 93 (6): 149–180.
Published: 01 November 2018
... enforcement, goodwill impairment decisions still leave room for managerial discretion and, therefore, can be influenced by managerial and firm-level incentives. 2018 IFRS goodwill impairment testing timeliness enforcement managerial discretion institutional investors In this study, we...