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pro vyhledávání: '"Katharine Adame"'
Autor:
Katharine Adame
Publikováno v:
SSRN Electronic Journal.
I examine the use of qualitative versus quantitative impairment testing methods and their differential implications for future impairments and goodwill valuation. Using hand-collected data, I find that the likelihood of reliance on a qualitative asse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e3093947fcd3999679a4ae7b8af0153
https://doi.org/10.2139/ssrn.3368549
https://doi.org/10.2139/ssrn.3368549
Publikováno v:
SSRN Electronic Journal.
More companies are disclosing free cash flow in their earnings announcements. Companies choose a range of definitions for disclosed free cash flow, none of which correspond to the theoretical definition. The most common definition (in 38% of free cas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d825c36ec573ad6287b046599697a5b
https://doi.org/10.2139/ssrn.3134922
https://doi.org/10.2139/ssrn.3134922