Does goodwill pressure drive business restructuring based on subsidiary disposal?
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DOI: 10.1016/j.irfa.2023.102511
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More about this item
Keywords
Goodwill; Goodwill impairment; Disposal of subsidiaries; IAS 36; M&A;All these keywords.
JEL classification:
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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