An Investigation of Goodwill Accounting Policy Choice within a Specific Knowledge Framework
This study, using Singapore data, investigates the relationship between Chief Executive Officers' ("CEOs") specific knowledge and the accounting method choice on capitalisation of goodwill. International Accounting Standard 22 (1987), applicable in Singapore in 1996, the year of the s...
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2001
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/304 http://ssrn.com/abstract=310640 |
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| 機構: | Singapore Management University |
| 語言: | English |