Blar i UiS Brage på forfatter "Frii, Peter"
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What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter; Hamberg, Mattias (Peer reviewed; Journal article, 2021-06)We investigate how different motives shape the initial accounting for goodwill in a setting dominated by controlling owners, using data from 1112 acquisition analyses reported by Swedish listed acquiring firms. In contrast ...