An Investigation of Goodwill Accounting Policy Choice within a Specific Knowledge Framework

• المؤلف الرئيسي: Tan, Hock Neo, Pearl
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2001
• الموضوعات: Accounting for goodwill; Specific knowledge; Accounting
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/304; http://ssrn.com/abstract=310640
• المؤسسة: Singapore Management University

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...