Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement

Andrei Filip, Gerald Lobo, Luc Paugam

DOI: 10.2139/ssrn.3704191
Published: 2020-11-30
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Cite this work

BibTeX

@article{allodium:10.2139/ssrn.3704191,
  title = {Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement},
  author = {Andrei Filip and Gerald Lobo and Luc Paugam},
  year = {2020},
  doi = {10.2139/ssrn.3704191},
  url = {https://doi.org/10.2139/ssrn.3704191}
}

RIS

TY  - JOUR
TI  - Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement
AU  - Andrei Filip
AU  - Gerald Lobo
AU  - Luc Paugam
PY  - 2020
DO  - 10.2139/ssrn.3704191
UR  - https://doi.org/10.2139/ssrn.3704191
ER  -

APA

Filip, A., Lobo, G., & Paugam, L. (2020). Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement. https://doi.org/10.2139/ssrn.3704191

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hal · retrieved 2026-11-10T07:18:09.229Z