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Keywords: IFRS 3
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Journal Articles
Journal of International Accounting Research (2018) 17 (3): 87–113.
Published: 01 September 2018
... August 2018 2018 disclosure mergers and acquisitions IFRS 3 business combinations goodwill Italy The accounting literature documents that better disclosure improves shareholders' ability to predict firm performance ( Verrecchia 2001 ); however, disclosure decisions still depend...
