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

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

Folia Oeconomica Stetinensia
Volume 22 (2022): Issue 1 (June 2022)
By: Bilal Kimouche  
Open Access
|Jun 2022

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DOI: https://doi.org/10.2478/foli-2022-0006 | Journal eISSN: 1898-0198 | Journal ISSN: 1730-4237
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Language: English
Page range: 111 - 129
Submitted on: Dec 14, 2021
Accepted on: Mar 30, 2022
Published on: Jun 18, 2022
Published by: University of Szczecin
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Earnings management,
Discretionary accruals,
Intangible assets capitalization,
Goodwill recognition,
Depreciation and impairment of intangibles and goodwill
Related subjects:
Business and economics,
Political economics,
Political economics, other

© 2022 Bilal Kimouche, published by University of Szczecin
This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 License.

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