The potential harms of goodwill impairment avoidance: Evidence based on future performance and stock prices
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DOI: 10.1016/j.cjar.2020.07.007
Abstract: Abstract The rapidly increasing volume of goodwill assets in the capital market generates potential risks due to the possibility of an untimely recognition of goodwill impairment. In this paper, we investigate the financial consequences of… read more here.
Keywords: impairment avoidance; goodwill impairment; future performance; stock ... See more keywords