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.
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2022-06-01
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| Series: | Folia Oeconomica Stetinensia |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/foli-2022-0006 |
| _version_ | 1828190632361852928 |
|---|---|
| author | Kimouche Bilal |
| author_facet | Kimouche Bilal |
| author_sort | Kimouche Bilal |
| collection | DOAJ |
| description | Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings. |
| first_indexed | 2024-04-12T08:25:48Z |
| format | Article |
| id | doaj.art-d2e7a9d084e145f48390252a80e14fe2 |
| institution | Directory Open Access Journal |
| issn | 1898-0198 |
| language | English |
| last_indexed | 2024-04-12T08:25:48Z |
| publishDate | 2022-06-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Folia Oeconomica Stetinensia |
| spelling | doaj.art-d2e7a9d084e145f48390252a80e14fe22022-12-22T03:40:25ZengSciendoFolia Oeconomica Stetinensia1898-01982022-06-0122111112910.2478/foli-2022-0006Intangible Assets, Goodwill and Earnings Management: Evidence from France and the UkKimouche Bilal0Lecturer A, Department of Finance and Accounting, The Université 20 Août 1955-Skikda, AlgeriaResearch background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings.https://doi.org/10.2478/foli-2022-0006earnings managementdiscretionary accrualsintangible assets capitalizationgoodwill recognitiondepreciation and impairment of intangibles and goodwille22g32m41 |
| spellingShingle | Kimouche Bilal Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk Folia Oeconomica Stetinensia earnings management discretionary accruals intangible assets capitalization goodwill recognition depreciation and impairment of intangibles and goodwill e22 g32 m41 |
| title | Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk |
| title_full | Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk |
| title_fullStr | Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk |
| title_full_unstemmed | Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk |
| title_short | Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk |
| title_sort | intangible assets goodwill and earnings management evidence from france and the uk |
| topic | earnings management discretionary accruals intangible assets capitalization goodwill recognition depreciation and impairment of intangibles and goodwill e22 g32 m41 |
| url | https://doi.org/10.2478/foli-2022-0006 |
| work_keys_str_mv | AT kimouchebilal intangibleassetsgoodwillandearningsmanagementevidencefromfranceandtheuk |