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Goodwill impairment disclosure and firm value of JSE listed firms

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Figshare2020-12-18 更新2026-04-28 收录
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Created a model the test the effect that goodwill intensity and impairment magnitude has on goodwill disclosure compliance, and modified the Ohlson (1995) value relevance model to include goodwill disclosure compliance and goodwill intensity variables to test whether they have an effect on company value.

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2020-12-18
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