Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk

Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings.

Bibliographic Details
Main Author: Kimouche Bilal
Format: Article
Language:English
Published: Sciendo 2022-06-01
Series:Folia Oeconomica Stetinensia
Subjects:
Online Access:https://doi.org/10.2478/foli-2022-0006