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...

Ausführliche Beschreibung

Bibliographische Detailangaben
Hauptverfasser: Mara Vogt, Caroline Sulzbach Pletsch, Vania Regina Morás, Roberto Carlos Klann
Format: Artikel
Sprache:English
Veröffentlicht: Universidade de São Paulo
Schriftenreihe:Revista Contabilidade & Finanças
Schlagworte:
Online Zugang:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772016000300349&lng=en&tlng=en