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Executive compensation and goodwill recognition under IFRS: Evidence from European mergers · Study

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ArticleExecutive compensation and goodwill recognition under IFRS: Evidence from European mergers

Dominic Detzen2012

Article2012

Executive compensation and goodwill recognition under IFRS: Evidence from European mergers

Dominic Detzen · Henning Zülch

42 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1984Corporate financing and investment decisions when firms have information that investors do not have 1980Agency Problems and the Theory of the Firm 1985Positive Accounting Theory 2003Earnings management and investor protection: an international comparison 1986The Hubris Hypothesis of Corporate Takeovers 1985The effect of bonus schemes on accounting decisions 2003Conservatism in Accounting Part I: Explanations and Implications

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Year2012

Typearticle

Published2012-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations42

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.intaccaudtax.2012.07.002

openalex_workW2009094600

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2016The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case