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Keywords: CSR concerns
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Journal Articles
Accounting and the Public Interest (2018) 18 (1): 1–28.
Published: 01 December 2018
... a negative relation between CSR concerns and the magnitude of goodwill impairment losses, suggesting that firms with excessive irresponsible CSR activities seek to lessen the negative consequences of goodwill impairment. Overall, our findings demonstrate the importance of CSR in preventing goodwill...