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Disclosure of fair value measurement in goodwill impairment test and audit fees · Study

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ArticleDisclosure of fair value measurement in goodwill impairment test and audit fees

Vincent Y. S. Chen2019

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Articlegreen2019

Disclosure of fair value measurement in goodwill impairment test and audit fees

Vincent Y. S. Chen · I-Min Lin

28 citations·0/0 files stored·Journal of Contemporary Accounting & Economics

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

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References

1973Job Market Signaling 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1997Industry costs of equity 1997Disclosure level and the cost of equity capital.1980The Pricing of Audit Services: Theory and Evidence 2010The financial reporting environment: Review of the recent literature 2003Corporate governance and voluntary disclosure 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*

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Details

Year2019

Typearticle

Published2019-07-17

VenueJournal of Contemporary Accounting & Economics

ISSN-L1815-5669

Languageen

Citations28

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcae.2019.100160

openalex_workW2905959000

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