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Keywords: business combinations
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Journal Articles
Journal of International Accounting Research (2018) 17 (3): 87–113.
Published: 01 September 2018
... for investors, standard setters, and regulators. JEL Classifications: M40; M41. disclosure mergers and acquisitions IFRS 3 business combinations goodwill Italy The article, in its earlier versions, benefited from the feedback provided by the attendees at the 2016 European Accounting...