Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada

The International Journal of Accounting - Tập 44 - Trang 56-78 - 2009
Pascale Lapointe-Antunes1, Denis Cormier2, Michel Magnan3
1Faculty of Business, Brock University, 500, Glenridge Avenue, St. Catharines, Ontario, Canada L2S 3A1
2ESG-UQAM, C.P. 8888, Succ. Centre-Ville, Montréal, Quebec, Canada H3C 3P8
3John Molson School of Business, Concordia University, 1455 de Maisonneuve West, Montreal, Quebec, Canada H3G 1M8

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