Blar i UiS Business school på emneord "Income smoothing"
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Goodwill Impairment, Earnings Management, and Law System. The influence of earnings management and law system on goodwill impairment
(Masteroppgave/UIS-HH/2019;, Master thesis, 2019-06)This study is conducted in order to investigate the impact that the quality of a national legal system has on accounting/business decisions and to better understand the management’s opportunistic behaviors. The research ...