Determinants of Goodwill Impairment Loss Recognition
Abstract This study aimed to verify the determinants of goodwill impairment (GOODWIMP) loss recognition in Brazilian companies. For this, a descriptive and documentary study was carried out in which information was collected from databases and explanatory notes using a quantitative approach. The stu...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo
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Series: | Revista Contabilidade & Finanças |
Subjects: | |
Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772016000300349&lng=en&tlng=en |