Cargando…
Goodwill impairment, M&A, and industry development—Empirical evidence from listed companies in China
Goodwill has been a controversial issue in China since 2007 when the new accounting standards changed the subsequent measurement of goodwill from periodic amortization to impairment testing. Using the change in subsequent measurement of goodwill, this paper examines the impact of goodwill accounting...
| Autor principal: | |
|---|---|
| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Public Library of Science
2023
|
| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10449180/ https://www.ncbi.nlm.nih.gov/pubmed/37616246 http://dx.doi.org/10.1371/journal.pone.0290442 |