Blar i NTNU Open på forfatter "Forbord, Kristian"
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Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600
Kjærland, Frode; Forbord, Kristian; Oust, Are; Stephani, Håkon (Peer reviewed; Journal article, 2023)The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information ...