Goodwill impairment testing und Earnings-Management
Subtitle: eine empirische Untersuchung Schweizer IFRS-Anwender im Übergangsjahr 2005
By: Oliver Kuster.
Series: Beiträge des Instituts für Rechnungswesen und Controlling der Universität Zürich -- 29
Publisher: Schulthess
Published: 2007
Place of publication: Zürich
Language: ger
Number of pages: 138
ISBN-13: 9783725554263
Subjects: International financial reporting standards; Goodwill (Commerce) -- Switzerland -- Accounting; Earnings management -- Switzerland
Notes: Originally presented as the author's thesis (doctoral)--Universität Zürich, 2007.

Includes bibliographical references (p. 127-138).