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Keywords: fair value auditing process
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Journal Articles
Behavioral Research in Accounting (2022) 34 (2): 19–47.
Published: 01 September 2022
... goodwill impairment discounted cash flow verbal protocol analysis fair value auditing process Complex model-based FVs may rely on various types of valuation models ( Griffith, Hammersley, and Kadous 2015a ; Cannon and Bedard 2017 ). An important class of such models is discounted cash flow...
Includes: Supplementary data